论文部分内容阅读
预算管理在企业发展中起着举足轻重的作用,它可以使企业达到人、财、物、技术的合理配置和有效利用,而预算执行力是预算管理和实现企业战略目标的支撑与保证。文章从全面预算管理的内容出发,阐述了全面预算管理在企业实践中的现实问题,从全面预算管理的各个环节提出了如何使全面预算管理更加科学、有效的观点。
Budget management plays an important role in the development of an enterprise. It enables enterprises to achieve the rational allocation and effective utilization of people, money, materials and technologies. Budget execution is the support and guarantee for budget management and realizing the strategic goals of the enterprise. Based on the content of overall budget management, the article expounds the practical problems of total budget management in enterprise practice and puts forward the viewpoint of how to make overall budget management more scientific and effective from all aspects of overall budget management.