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现代经济中,企业面临的市场环境越来越复杂,竞争也越来越激烈,企业只有建立先进的内部管理制度,加强财务控制,才能赢得自己的生存之地。预算管理作为企业管理制度的一个重要组成部分,它在提升企业的管理水平,增强企业的竞争力的过程中发挥着越来越重要的作用。尽管好多企业都认识到预算管理的重要性,但是目前预算管理对于我国众多企业来说还是一个全新的和充满挑战性的课题,人们对预算管理的认识还不够全面和深入。因此,如何有效地在企业推行预算管理,并以此加强企业的财务控制能力,将是本文研究的重点。
In the modern economy, the market environment that enterprises face is more and more complex and the competition is fiercer and fiercer. Only by establishing advanced internal management system and strengthening financial control can enterprises win their own place of existence. As an important part of enterprise management system, budget management plays an increasingly important role in enhancing the management level and enhancing the competitiveness of enterprises. Although many enterprises recognize the importance of budget management, the present budget management is still a brand new and challenging topic for many Chinese enterprises. People’s understanding of budget management is still not comprehensive and in-depth. Therefore, how to effectively implement budget management in enterprises and strengthen their financial control ability will be the focus of this paper.