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全面预算是推动现代企业成熟与发展的管理系统,其对优化企业集团资源配置,增强核心竞争力,具有十分重要的作用。本文从全面预算的涵义出发、对企业集团全面预算管理科学机制与程序的建立进行分析和探讨,本文认为全面预算管理对提升企业集团管理水平、盈利水平、控制水平、市场核心竞争力等各方面都有十分重要的现实与理论意义。
Overall budget is a management system that promotes the maturity and development of modern enterprises. It plays an important role in optimizing the allocation of resources and enhancing the core competitiveness of enterprise groups. Based on the meaning of overall budget, this paper analyzes and discusses the establishment of comprehensive budget management scientific mechanism and procedure of enterprise group. This paper argues that overall budget management is of great importance in improving the management level, profitability, control level and market core competitiveness of enterprise groups Have very important realistic and theoretical significance.