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随着我国市场经济体制的不断完善,对经济效益的追求及企业价值的最大化成为了企业管理控制的根本目的,实行全面预算在企业的内部管理之中占有重要的地位,在企业对利益的获取上功不可没。但是因我国目前正位于现代企业管理制度的初级阶段,对于全面预算管理的认知以及应用水平还相对有限。本文对我国现阶段企业实行全面预算管理中存在的问题及不足进行了阐述,并且给出了具有可行性的应对办法。
With the continuous improvement of the market economy system in our country, the pursuit of economic benefits and the maximization of corporate values have become the fundamental purpose of enterprise management control. The implementation of overall budget occupies an important position in the internal management of enterprises. Worked hard. However, because our country is currently in the primary stage of modern enterprise management system, the cognition and application of comprehensive budget management is still relatively limited. This article expounds the problems and shortcomings in the implementation of the overall budget management in our country at this stage, and gives the feasible coping methods.