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随着我国经济体制的不断改革,管理模式相对局限的预算管理方法逐渐被各大企业淘汰,取而代之的是新兴的全面预算管理模式。各大企业或中小企业在推行全面预算管理模式之后,在企业的财务管理上和业务发展方面都取得了显而易见的成绩,从而证实了企业引入全面预算管理对企业可持续发展有很大的帮助。但是,在实际的运用中,很多企业都未能很好地理解和执行全面预算管理,仍然存在一些弊端。因此,企业想要发挥全面预算管理的潜在作用,就必须提升企业预算管理的管理水平。本文试从实施全面预算管理的影响力出发,分析现行企业的预算管理现状,提出提升全面预算管理水平的策略。
With the continuous reform of China’s economic system, the budget management method with relatively limited management mode has been gradually eliminated by major enterprises and replaced by the emerging comprehensive budget management mode. After implementing the overall budget management mode, every major enterprise or small and medium-sized enterprise has made obvious achievements in the financial management and business development of the enterprise, which proves that the introduction of comprehensive budget management by the enterprise can greatly help the sustainable development of the enterprise. However, in practical application, many enterprises still fail to understand and implement comprehensive budget management well and there are still some drawbacks. Therefore, enterprises want to play a full role in budget management, we must enhance the management level of enterprise budget management. This article tries to analyze the current situation of the budget management of enterprises based on the influence of the implementation of the overall budget management and puts forward the strategy of improving the overall budget management.