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推行全面预算管理是建立和完善企业内部控制制度的有效手段,本文系统阐述了全面预算管理的含义及推行中存在的问题,从宏观和微观层面探讨现代企业应该如何有效地推行全面预算管理,以提高管理水平、增强企业核心竞争力。
The implementation of total budget management is an effective way to establish and improve the internal control system of enterprises. This paper systematically expounds the meaning of overall budget management and the existing problems in implementation, and discusses how modern enterprises should implement overall budget management effectively and macroscopically and micro level Improve management level and enhance the core competitiveness of enterprises.