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随着现代企业制度的逐渐建立并完善,企业财务管理的作用日益凸显,预算管理被越来越多的企业推广和采用。为了更好的发挥预算管理在企业管理中的作用,本文首先简单介绍了预算管理的内涵、特征和预算管理的主要内容,然后具体分析了预算管理对企业管理的重要作用。最后提出了预算管理在实施过程中存在的问题,并提出几点建议促使企业完善预算管理,提高预算管理水平,进而提升企业管理能力。
With the gradual establishment and improvement of modern enterprise system, the role of enterprise financial management has become increasingly prominent, and budget management has been promoted and adopted by more and more enterprises. In order to give full play to the role of budget management in enterprise management, this paper first briefly introduces the connotation and characteristics of budget management and the main contents of budget management. Then it analyzes the important role of budget management in enterprise management. Finally, the paper put forward some problems in the implementation of budget management, and put forward some suggestions to promote the improvement of budget management, improve the level of budget management, and then enhance the ability of enterprise management.