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全面预算,作为一种比较新型的管理观念,已经成为我国现代商贸企业中的一项重要的财政手段与财政工具。全面预算不仅仅是我国现代商贸企业对其未来发展的总体规划,也是不断提高企业的核心竞争力的重要手段和有效途径,更是企业发展战略的重要保障。本文主要阐述了全面预算管理的功能与特征。以及其实际运行中的问题,提出了解决问题的方案。
Overall budget, as a relatively new concept of management, has become an important financial instrument and financial tool in China’s modern commerce and trade enterprises. The overall budget is not only an overall plan for the future development of modern commerce and trade enterprises in our country, but also an important means and an effective way to continuously improve the core competitiveness of enterprises. It is also an important guarantee for the enterprise’s development strategy. This article mainly expounds the function and characteristic of the overall budget management. As well as the actual operation of the problem, proposed solutions to the problem.