论文部分内容阅读
预算应用于企业管理已经有了百余年的历史。由此延生的全面预算管理早已成为市场经济发达国家企业必备的、基础性的管理制度,是投资者和企业家管理运营企业的一种必备的管理方法和工具。随着我国社会主义市场经济的日益完善和不断发展,全面预算管理也正在成为中国企业必备的、基础性的管理制度。近年来,随着经济社会的快速发展,以及现代企业制度的确立,已经越来越认识到建立健全符合新形势发展需要的全面预算管理体系,具有至关重要的意义。与此同时,我国企业在加强全面预算管理的过程中,也逐渐发现和客观存在许多亟待解决的问题。本文试图通过简要分析我国公司在全面预算管理方面存在的缺点,力争从分析问题入手,进一步探讨解决的途径,促进全面预算管理更好地发挥作用。
Budget has been applied to business management has been a hundred years of history. The comprehensive budget management that has been extended has long been an essential and fundamental management system for enterprises in developed countries with market economies. It is an essential management method and tool for investors and entrepreneurs to run and manage enterprises. With the improvement and continuous development of China’s socialist market economy, comprehensive budget management is also becoming an essential and fundamental management system for Chinese enterprises. In recent years, with the rapid economic and social development and the establishment of a modern enterprise system, it has become increasingly clear that it is of crucial importance to establish and improve a comprehensive budget management system that meets the needs of the new situation and development. At the same time, Chinese enterprises gradually find and objectively find many problems to be solved in the process of strengthening overall budget management. This paper attempts to analyze the shortcomings of our company in the overall budget management by briefly analyzing the problems and try our best to start from the analysis of the problems and further explore the ways to solve them so as to promote the full budget management to play a better role.