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随着石油资源的不断减少和市场竞争激烈程度的增加,石油企业逐渐意识到企业内部的竞争优势的培养与市场竞争优势一样重要,都对企业的可持续发展具有重要意义。而全面预算作为企业内部有效的内控管理系统方法,对企业及其员工的战略目标定位及其业绩考核等具有举足轻重的作用。但是在目前理论研究与企业实践中大部分是在不断的寻找企业全面预算的管理问题,而真正结合企业实际探索企业全面预算管理在当前基础上水平的进一步提升的研究相对较少。鉴于此,本文主要目的主要有三方面:一是阐明当下企业实行全面预算的重要作用以肯定全面预算在强化企业内部竞争优势方面的贡献;二是阐释本企业全面预算管理的具体应用,进一步认清当下企业预算在执行、编制、考核等方面的应用细则;三是在当下预算管理应用的基础上,提出企业全面预算水平仍然有提升的空间,并给出相关的建议。期望本文的研究结论能为企业完善全面预算管理有所启示。
With the continuous reduction of petroleum resources and the intensified market competition, oil companies are realizing that the cultivation of competitive advantages within enterprises is as important as the competitive edge of the market, and are of great significance to the sustainable development of enterprises. As an effective internal control management system, the comprehensive budget plays a decisive role in positioning the strategic objectives and performance evaluation of enterprises and their employees. However, in the current theoretical research and practice of enterprises, most of them are constantly looking for management of enterprises’ overall budget. However, there are relatively few studies on how to explore the further improvement of enterprise total budget management based on the actual situation of enterprises. In view of this, the main purpose of this paper are mainly three aspects: First, to clarify the important role of the current enterprise to implement a comprehensive budget to affirm the contribution of the overall budget in strengthening the internal competitive advantage; second is to explain the specific application of the enterprise’s overall budget management to further recognize The current business budget in the implementation, preparation, assessment and other aspects of the application details; Third, the current budget management applications, based on the enterprise budget level still have room for improvement, and gives relevant recommendations. It is hoped that the conclusions of this paper can provide inspiration for enterprises to improve their overall budget management.