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预算简而言之是企业对一定期间的经营活动、投资活动、财务活动等作出的预算安排。全面预算管理作为全过程、全方位、全员参与编制与实施的先进的预算管理模式,凭借其计划、协调、控制、激励、评价等综合管理功能逐渐征服了各行各业,成为当代企业普遍追捧的管理手段。我国有些企业,由于受到陈旧技术手段和原始管理思路的影响,没有能够真正的做到实施全面预算管理。随着有些企业的不断发展,规模的不断扩大,市场竞争不断加剧,我国有些企业实施全面预算管理的诉求愈加明显。
In short, the budget is the budgetary arrangement made by the enterprise for a certain period of business activities, investment activities and financial activities. As an advanced budget management model of overall process, all-round and full participation of staff, comprehensive budget management has gradually conquered all walks of life with its comprehensive management functions of planning, coordination, control, incentive and evaluation, and has become a popular pursuit of contemporary enterprises Management tools. Some enterprises in our country have not been able to truly implement the overall budget management because of the influence of old technical means and original management ideas. With the continuous development of some enterprises, the continuous expansion of the scale and increasingly intensified market competition, the demands of some enterprises in our country for the implementation of comprehensive budget management have become even more apparent.