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企业的全面预算管理能够帮助企业管理者实现企业发展目标的动态规划,根据实时的企业实际情况与预定目标比较分析结果,不断调整企业的运营方式,从而最大限度的保障预定目标的实现。我国全面预算管理制度引入时间较短,因此在各方面缺乏足够的经验积累和研究成果,深入的对这一制度进行分析有助于我国企业进一步提高市场竞争力,推动经济发展。本文从全面预算管理制度理论、我国企业全面预算管理制度应用缺陷、内在原因和改进方向四个方面入手,探讨全面预算管理在国内企业中的实际应用情况,并提出未来的发展建议。
The enterprise’s overall budget management can help enterprise managers to realize the dynamic planning of the enterprise’s development goals. According to the real-time actual situation of the enterprise, it can compare and analyze the results with the predetermined target and adjust the operation mode of the enterprise so as to ensure the realization of the intended goal to the maximum extent. Therefore, the lack of sufficient accumulated experience and research results in all aspects and the in-depth analysis of this system will help our enterprises to further enhance their market competitiveness and promote economic development. This article starts with four aspects: the theory of total budget management system, the application flaw of the enterprise total budget management system in our country, the internal reasons and the direction of improvement. The paper discusses the practical application of total budget management in domestic enterprises and puts forward the future development suggestions.