论文部分内容阅读
越来越多的企业管理者开始重视企业计划管理,而企业计划管理的关键点则体现在预算管理上。预算管理在企业经营和战略、发展及目标上起到了不可或缺的作用。然而,多数现代企业在预算管理上并无法达到预期效果。预算管理的有效执行缺少科学性、不够满足环境因素的要求,从而直接影响企业预算管理的实施效果。文章通过陈述预算管理的概述,指出当下我国现在企业预算管理实际操作中暴露的问题及难点,以此优化建议我国现在企业预算管理的理论探寻及实施策略。
More and more business managers begin to attach importance to enterprise plan management, and the key point of enterprise plan management is reflected in the budget management. Budget management plays an indispensable role in business management, strategy, development and goals. However, most modern enterprises do not achieve the expected results in budget management. The lack of scientific implementation of effective budget management, not enough to meet the requirements of environmental factors, which directly affect the implementation of enterprise budget management. By presenting an overview of budget management, the article points out the problems and difficulties exposed in the actual operation of enterprise budget management in our country nowadays, in order to optimize the theoretical exploration and implementation strategy of our current enterprise budget management.