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预算管理是指对企业生产经营活动和各种财务资源进行全面整合分配。筹划和考核,以此协调企业的生产经营,完成预算的经营目标。传统预算管理注重对预算的执行和编制,没有从战略角度出发,将预算管理与企业内部的战略地图结合起来,给预算管理的真实性和科学性带来了影响,导致预算管理出现了逆向性。本文主要针对预算管理逆反现象出现的原因进行探讨,分析并找出控制逆反现象的策略。
Budget management refers to the full integration and distribution of production and business activities and various financial resources. Planning and assessment, in order to coordinate the production and operation of enterprises to complete the budget business objectives. Traditional budget management focuses on the implementation and preparation of the budget. It does not combine the budget management with the strategic map within the enterprise from a strategic point of view, which has an impact on the authenticity and scientificity of the budget management, resulting in the reverse of budget management . This article mainly discusses the reasons for the emergence of the reverse of the budget management, analyzes and finds out the tactics of controlling the reverse.