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全面预算管理是在对企业活动进行预测的基础上,确定目标、分解指标,并以此为依据,对企业经营及活动的全方位、全过程地进行监控、分析和调整,以实现企业目标的管理活动;同时也是企业进行内部管理控制的一种集系统化、战略化、人本化理念为一体的管理理念。全面预算控制制度是个系统管理制度,需要统筹规划,细心组织,遵行“先急后缓、统筹兼顾、量入为出”的原则和“自上而下、自下而上、上下结合”的程序。本文从全面预算管理的起源与发展对其进行简要论述,结合现阶段全面预算管理的实施过程中所遇到的问题,提出自己的几点看法。
Comprehensive budget management is based on the prediction of corporate activities, the determination of goals, decomposition of indicators, and on this basis, the company’s operations and activities in a full range, the entire process of monitoring, analysis and adjustment to achieve business goals Management activities; At the same time, it is also a management philosophy that integrates the concept of systematic, strategic, and humanistic management. The overall budgetary control system is a system management system that requires overall planning, careful organization, and the principle of “first responding urgently, secondly, taking care of everything, and paying attention to the goal” and “top-down, bottom-up, and up-and-down integration”. program. This article briefly discusses the origin and development of comprehensive budget management, and combines the problems encountered in the implementation of comprehensive budget management at the current stage, and puts forward some of their own opinions.