很多企业都已经看到预算管理在企业运营中的重大作用,但往往多数企业在采取预算管理后,却发现预算管理所起的作用与企业的期望相去甚远。那是否是预算管理本身就无效呢?当然不是。笔者认为预算管理不能发挥应有的作用,在很大程度上是预算编制的不合理。企业在预算编制时应重点解决好三大问题。整。 Many enterprises have already seen the important role that budget management plays in the operation of an enterprise. However, most enterprises often resort to budget management to find that the function of budget management is far from the expectation of the enterprise. Is not that budget management itself ineffective? Of course not. I believe that the budget management can not play its due role, to a large extent, the budget is unreasonable. Enterprises in the budget preparation should focus on solving the three major issues. whole.