现代企业财务预算管理制度探讨

• 作 者: 邓慧
• 机 构: 陕西国际商贸学院,
• 出 处: 大众投资指南
• 发表日期: 2017年01期
• 关键词: 财务预算管理 现代企业 企业财务 预算管理制度 企业经营 企业成本控制 预算管理水平 内部控制管理 整体健康 企业经济效益

财务预算管理是企业对自身经营状况的总体考量,也是企业实现资源合理配置,保障企业经营的可控性的关键。随着市场经济逐渐深入发展,我国现代企业在财务预算管理中存在的弊端与问题逐渐浮现,对我国国民经济整体健康发展产生一定的阻碍,因此,强化现代企业成本控制,优化财务预算管理,势在必行。本文就目前存在问题以及相应对策进行简单探讨。

Financial budget management is the overall consideration of the enterprise’s own operating conditions, and it is also the key for enterprises to realize the rational allocation of resources and ensure the controllability of the enterprise operation. With the gradual deepening of the market economy, the drawbacks and problems existing in the management of the financial budget of our country’s modern enterprises are gradually emerging, which hinder the overall healthy development of the national economy in our country. Therefore, the cost control of modern enterprises and the optimization of financial budget management are strengthened It is imperative. This article briefly discusses the existing problems and corresponding countermeasures.