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近年来,全面预算作为一种新的管理理念,已经成为现代企业管理中的一种重要的手段与工具。全面预算不仅是现代企业管理中对企业未来经济发展的一项总体规划与安排,更是不断增强企业经营运行、提升企业核心竞争力的有效途径,还是实现企业战略发展目标的重要保障。本文将对现代企业全面预算管理的特征与功能进行分析,找出现代企业全面预算中存在的普遍问题,并寻求解决这些问题的有效途径,保证企业健康、持续、稳定的发展。
In recent years, overall budget, as a new management concept, has become an important tool and tool in the modern enterprise management. The overall budget is not only an overall plan and arrangement for the future economic development of the enterprise in the modern enterprise management, but also an effective way to continuously enhance the operation of the enterprise and enhance its core competitiveness. It is also an important guarantee for realizing the strategic development goal of the enterprise. This article will analyze the characteristics and functions of the modern enterprise comprehensive budget management, find the common problems existing in the overall budget of the modern enterprise, and seek effective ways to solve these problems so as to ensure the healthy, sustained and stable development of the enterprise.