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完善的企业全面预算管理能够有效实现企业经营发展与战略决策的高度统一,在很大程度上直接决定着企业的整体管理水平。虽然在财政部制定的指导意见下,我国企业的全面预算管理有了一定的发展,但是在实际的执行过程中还是存在理解不全面以及实际经验缺乏的问题。本文就企业全面预算管理的基本内容进行简单介绍,分析现阶段企业全面预算管理中存在的问题,并提出几点意见。
A sound enterprise comprehensive budget management can effectively achieve a high degree of unity between business development and strategic decision-making, and to a large extent directly determine the overall management level of an enterprise. Although the overall budget management of the enterprises in our country has made some progress under the guidance formulated by the Ministry of Finance, there are still problems of incomplete understanding and practical experience in the actual implementation. This article briefly introduces the basic contents of enterprise total budget management, analyzes the existing problems in the enterprise total budget management and puts forward some suggestions.