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企业预算管理最早出现于上世纪20年代欧美一些国家中的大型企业中,如:美国的通用汽车、杜邦化学公司等,直到上世纪50年代,才开始在全世界范围内风靡,并成为很多企业进行管理和控制的利器。一直以来,预算管理就是进行企业战略规划、实现管理和控制、进行评价和激励的核心内容。近年来,世界经济环境发生了变化、企业的组织结构发生了变化,使得预算管理再次成为理论界和实务界广泛关注的焦点问题。我国是上世纪90年代初期从西方经济发达国家中引进现代意义上的预算管理工具的,最近几年在国家和政府的大力推动下,我国很多企业已经开始普遍实行预算管理,并已经取得了一定的成效,同时还获得了重要的实践经验。随着全球经济一体化发展进程的加快,企业之间的竞争愈演愈烈。全面预算管理作为有效提升企业内部管理水平的一种重要手段很快就收到企业管理者的青睐。本文将以T公司为例对该公司全面预算管理的现状进行分析和研究,对其中产生问题的原因进行剖析,并对如何解决这些问题进行讨论,以期为全面预算管理的理论和实践能够在我国企业的健康发展中起到积极的促进作用进行探索。
Corporate budget management first appeared in large enterprises in some countries in Europe and the United States in the 1920s, such as General Motors and DuPont Chemical Company in the United States. Until the 1950s, it began to swept the world and became a lot of enterprises Management and control of the weapon. All along, budget management is the core content of conducting strategic planning, management and control, evaluation and motivation. In recent years, the world economic environment has changed, the organizational structure of enterprises has changed, making the budget management once again become the focus of attention of both theorists and practitioners. In the early 90s of last century, China introduced the modern budget management tools from developed western countries. In recent years, with the vigorous promotion by the state and the government, many Chinese enterprises have begun to implement budgetary management in a general way and have achieved certain goals The effectiveness of the same time also received important practical experience. With the accelerating process of global economic integration, the competition among enterprises is fiercer and louder. Full budget management as an effective means to enhance the level of internal management of an important means quickly received the favor of business managers. This article will be T company as an example of the company’s overall budget management status quo analysis and research on the causes of the problems which are analyzed and how to solve these problems are discussed with a view to the theory and practice of comprehensive budget management in our country The healthy development of enterprises play a positive role in promoting exploration.