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据调查显示,在实施预算管理的企业中,很多企业做的并不非常完善,预算失败的个案也不胜枚举,主要原因有:对全面预算管理理念存在误解;领导不够重视,机构设置不合理,相关制度不完善;预算管理软件应用效果不理想导致信息不对称,预算指标不科学;重预算编制,轻预算执行,等等。本文分析了我国企业全面预算管理在认知、组织机构、预算编制和控制等方面存在的问题,提出全面预算管理应以企业发展战略为导向,形成战略、规划、预算、绩效考核一体化联动机制,以改善企业全面预算管理实施效果。
According to the survey, many of the enterprises implementing budget management are not perfect, and there are numerous cases of budget failure due to misunderstanding of the concept of comprehensive budget management, insufficient attention of leaders and unreasonable establishment of institutions , The relevant system is not perfect; the application of budget management software results in an unsatisfactory result of information asymmetry, budget indicators unscientific; heavy budget preparation, light budget execution, and so on. This paper analyzes the existing problems in the overall budget management of enterprises in terms of cognition, organization, budget preparation and control, and proposes that the overall budget management should be guided by the strategy of enterprise development and form an integrated linkage mechanism of strategy, planning, budget and performance evaluation , In order to improve the overall budget management implementation effect.