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预算体系的管理功效会受到企业文化、外部市场环境等一系列因素的制约,因此处于不同经营环境的企业应根据具体的环境选择相应的预算管理体系,这样才能最大化预算管理的作用。本文总结了传统预算管理体系的改进方案,以及预算管理实施环境和战略思想对预算管理精细化实践的影响,并进一步探讨预算管理体系的本土化进程中遇到的问题和对策。
The management efficiency of the budget system will be constrained by a series of factors such as corporate culture and external market environment. Therefore, enterprises in different business environments should choose the corresponding budget management system according to the specific environment so as to maximize the role of budget management. This article summarizes the improvement of the traditional budget management system and the impact of the budget management environment and strategic thinking on the practice of budget management and further discusses the problems and countermeasures in the process of localization of the budget management system.