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企业预算管理现在在我国被应用得越来越广泛,其在很大程度上也推动了企业的发展,对提高企业抗风险能力,保证经营安全起到了很关键的作用。不过由于预算管理被引入我国的时间还不是特别长,在应用中也产生了很多问题,比如预算管理理论的不成熟,企业人员理论知识的不扎实以及预算管理机构的不完善等,这些问题对预算管理的规范化产生很严重的影响。预算管理的内容主要包括经营预算、财务预算、专项预算三方面,是预算管理的中心内容。随着市场的完善,预算管理也在朝着更加良好的方向发展。
Enterprise budget management is now more and more widely applied in our country, which has also greatly promoted the development of enterprises and played a key role in enhancing the anti-risk ability of enterprises and ensuring the operation safety. However, due to the fact that budget management has been introduced into our country for a long time, many problems have arisen in application, such as the immature budget management theory, the lack of solid theoretical knowledge of enterprise personnel and the imperfection of budget management agencies The standardization of budget management has a very serious impact. The contents of budget management mainly include operating budget, financial budget and special budget, which are the central contents of budget management. As the market improves, budget management is also moving in a more favorable direction.