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近年来笔者一直在大型集团企业工作,在财务工作中领悟到企业自身内部控制的必要,而预算管理是企业内部控制最为直接和有效的方法。对于企业来说财务管理中最大的两项问题是资金问题与成本问题,合理配置企业内部的各种资源是预算管理的核心所在。因此,本文拟从提高企业预算管理工作的绩效为根本的出发点和落脚点,就企业预算管理对企业发展的重要性,企业预算管理中存在的问题和不足,做好企业预算管理工作的建议三方面进行了阐述和分析。
In recent years, I have been working in a large group of enterprises, in the financial work to realize the necessary internal control of enterprises, and budget management is the most direct and effective internal control methods. For the enterprise, the two biggest problems in financial management are the capital issue and the cost issue. It is the core of the budget management to rationally allocate various resources within the enterprise. Therefore, this paper intends to improve the performance of enterprise budget management as the fundamental starting point and the foothold, the importance of enterprise budget management to the development of enterprises, enterprise budget management problems and deficiencies, and do a good job of enterprise budget management recommendations The aspects are elaborated and analyzed.