论文部分内容阅读
随着我国社会主义市场经济的飞速发展,企业预算管理滞后于经济的发展,制约了企业竞争能力的提升。因此,加强现代企业资金预算管理,具有重大的意义。而企业财务预算管理是企业经营过程中最重要和最有效的内部控制机制,对于协调和优化企业资源,控制经营发展方向,促进企业规划发展起着重要作用。只有抓住财务预算管理这个基本点,采取行之有效的控制和管理措施,疏通资金流转环节,方能提高企业经济效益。本文以当前企业在预算管理中存在的突出问题为切入点,分析问题产生的原因,进而提出一些切实可行的办法。
With the rapid development of the socialist market economy in our country, the budget management of enterprises lags behind the economic development, which has restricted the improvement of the competitiveness of enterprises. Therefore, to strengthen the budget management of modern enterprises, is of great significance. The enterprise financial budget management is the most important and the most effective internal control mechanism in the process of business operation. It plays an important role in coordinating and optimizing the enterprise resources, controlling the business development direction and promoting the planning and development of enterprises. Only by grasping the basic point of financial budget management, adopting effective control and management measures and unblocking the flow of funds can we enhance the economic efficiency of enterprises. In this paper, the current enterprises in the budget management of the prominent problems as the starting point, analyze the causes of the problem, and then put forward some practical ways.