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全面的预算管理对商业企业的战略制定和持续发展具有重要的意义,这是许多企业已经意识到并达成的共识。但是目前商业企业在预算管理中还存在着组织力度有限,预算机制不健全,编制能力不足,缺乏预算控制,执行效果不佳,约束激励机制缺失等一系列问题。因此,商业企业还需要从提高各部门对预算编制工作的参与度和配合度,提高预算的控制力,明确预算管理目标和建立相关的约束激励机制几个角度,进一步提高商业企业的预算管理工作。
Comprehensive budget management is of great significance to the strategic planning and sustainable development of commercial enterprises. This is the consensus that many enterprises have already realized and reached. However, there are still a series of problems in the budget management of commercial enterprises such as limited organization, imperfect budget mechanism, insufficient preparation capacity, lack of budget control, poor implementation effect and lack of restraint incentive mechanism. Therefore, commercial enterprises also need to further improve the budget management of commercial enterprises from the perspectives of improving the participation and coordination of various departments in budgeting, improving the control over the budget, clarifying the objectives of budget management and establishing the relevant restraint and incentive mechanisms .