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随着中国经济越来越快地融入世界经济一体化之中,中国企业的发展速度越来越快,同时企业面临着更加激烈的市场竞争以及更大的风险。为了增强企业竞争及抵御风险的能力,企业的组织结构逐渐向集团化发展,作为企业管理核心内容的企业财务管理从管理的职能到管理的内容及方法都发生了深刻、本质的变化。要管理好一个从小变大的企业,光凭创业时的老经验,传统的手段是困难的,必须引入预算管理技术,用适当的手段保证企业战略目标得以实现。
As China’s economy becomes more and more integrated into the integration of the world economy, the growth of Chinese enterprises is getting faster and faster, while the enterprises are facing more fierce market competition and greater risks. In order to enhance the competitiveness of enterprises and their ability to resist risks, the organizational structure of enterprises gradually develops into groups. The financial management of enterprises as the core content of business management has undergone profound and fundamental changes from the functions of management to the contents and methods of management. To manage an enterprise that has grown up from an early age, it is difficult to implement the traditional methods based on the old experience of starting a business. Budget management techniques must be introduced and appropriate strategic measures must be taken to ensure that the strategic objectives of the enterprise can be realized.