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全面预算管理作为现代企业的一种管理机制,不仅可以帮助企业降低经营风险。改善经营业绩,还可以使企业实现资源整合,规范企业管理。本文从企业全面预算管理体系的建立和健全方向出发,阐述了企业应该从建立预算组织体、明确全面预算工作流程、建立预警监控机制、健全企业全面预算监督和考核机制,实行预算绩效考评制度等方面来实现全面预算管理体系的建立与完善,促进企业经营目标的实现。
As a management mechanism of modern enterprises, total budget management can not only help enterprises reduce operational risks. Improve business performance, but also enable enterprises to achieve resource integration, standardize enterprise management. Based on the establishment and perfection direction of enterprise total budget management system, this article elaborates that enterprises should start from establishing budget organization, clarifying overall budget work flow, setting up early warning and monitoring mechanism, perfecting enterprise comprehensive budget supervision and assessment mechanism, implementing budget performance appraisal system and so on Aspects to achieve the establishment and improvement of a comprehensive budget management system to promote the realization of business objectives.