论文部分内容阅读
随着我国市场经济体制的逐步建立,越来越多的企业开始借鉴国外经验,摸索实施全面预算管理,取得了一定的成效,但从实施的情况来看,还存在一些误区和问题,导致预算管理效果不尽如人意。本文试图通过对企业预算管理和控制中存在的误透和问题进行分析探讨,提出企业全面预算管理的组织及实施对策,从而改进和完善全面预算管理体系,进而提高企业整体管理水平。
With the gradual establishment of the market economy system in our country, more and more enterprises began to learn from foreign experience and grope for the implementation of overall budget management. Some achievements have been made. However, there are still some errors and problems in the implementation of the budget system. Management effectiveness is not satisfactory. This paper attempts to analyze and discuss the misunderstandings and problems existing in enterprise budget management and control, and proposes the organization and implementation measures of enterprise overall budget management so as to improve and perfect the overall budget management system and improve the overall management level of the enterprise.