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全面预算管理是企业为了完成既定的经营目标,利用预算对内部各部门、各单位的各种财务及非财务资源进行分配、考核、控制,从而有效地组织和协调企业生产经营活动的一种企业管理机制。当前,企业全面预算管理仍存在诸多问题,特别是实施环境欠缺、组织机构不完善等问题,都成为当前企业实施全面预算管理的制约因素。因此,深化企业全面预算管理实施,表现出显著地必要性与紧迫性。
Overall budget management is an enterprise that effectively organizes and coordinates the production and business operations of an enterprise in order to accomplish its established business objectives and use the budget to allocate, examine and control all kinds of financial and non-financial resources of various departments and units within an enterprise. Management mechanism. At present, there are still many problems in the enterprise’s overall budget management, especially the problems such as the lack of implementation environment and the imperfect organizational structure, all of which have become the restrictive factors for enterprises to implement overall budget management. Therefore, it is obviously necessary and urgent to deepen the implementation of the enterprise’s overall budget management.