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随着市场经济的快速发展及现代企业制度的建立,我国企业已经开始重视预算管理在降低企业资金使用成本,提高资金使用效率方面的作用。但在预算管理实际工作中,部分企业存在着预算编制不科学、预算管理人员业务能力较低的现象。本文通过对目前我国企业资金预算管理中存在的问题进行分析的基础上,提出加强资金预算管理的若干措施。
With the rapid development of market economy and the establishment of modern enterprise system, Chinese enterprises have begun to attach importance to the role of budget management in reducing the capital cost of enterprises and improving the efficiency of capital utilization. However, in the actual work of budget management, some enterprises have the unscientific budget preparation and the low ability of budget management personnel. Based on the analysis of the existing problems in the capital budget management of our country, this paper puts forward some measures to strengthen the management of capital budget.