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预算管理作为企业运筹配置的一种重要经营管控手段,在辅助和完善企业的运转管理层面发挥着显著的战略作用,此外,预算管理也是一种十分有效的管理模式和系统,有助于优化企业长远发展的框架路径、实现资源配置的最优化和持续发展的效益最大化。但是,就我国企业目前应用预算管理的普遍状况而言,预算管理水准发挥的效能极其有限,一方面受到我国特殊经济发展历程、背景的影响,另一方面也受制于企业具体应用状况的限制,亟需在对预算管理理论进行丰富夯实的基础上,结合实践中存在的问题,逐渐实现预算管理的优化。
Budget management, as an important management and control measure of corporate operation and allocation, plays a significant strategic role in assisting and improving the operation and management of enterprises. In addition, budget management is also a very effective management mode and system, which helps to optimize the enterprises Long-term development of the framework of the path to achieve the optimal allocation of resources and sustainable development to maximize the benefits. However, as far as the current situation of application of budget management in our country is concerned, the performance of budget management is extremely limited. On the one hand, it is affected by the course and background of special economic development in our country and on the other hand, It is imperative to gradually realize the optimization of budget management on the basis of enriching the budget management theory and combining the problems existing in practice.