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一、港口企业在执行全面预算管理时普遍存在的问题目前,全面预算管理的理念和方法在我国港口企业中已经得到广泛运用,并取得了一定的成效。但由于对全面预算管理的理解和认识水平参差不齐、相关的管控措施不到位等原因,全面预算管理在相当一部分企业中的推行力度与实施效果还不尽理想,在一定程度上影响了港口企业经营效率的提高以及发展战略的实施。总结起来港口企业在执行全面预算管理过程中尚普遍存在一些问题。全面预算组织领导与运行体制不健全。缺乏专门的预算管理组织,或职责界定不清;预算管理
I. Pervasive Problems Existing in the Implementation of Total Budget Management by Port Enterprises At present, the concepts and methods of total budget management have been widely used in the port enterprises in our country and some achievements have been achieved. However, due to the uneven understanding and understanding of total budget management and the related control measures are not in place, the implementation and implementation of total budget management in a considerable number of enterprises are not satisfactory and have, to a certain extent, affected the port The improvement of business efficiency and the implementation of development strategy. To sum up, port enterprises still have some problems in their implementation of the overall budget management. Overall budget leadership and operating system is not perfect. Lack of specialized budget management organization, or unclear responsibilities; budget management