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随着我国市场经济的快速发展,全面预算管理也逐渐步入各大企业管理层的视野。我国越来越多的国有企业也逐渐把全面预算管理应用于企业的运营管理之中,但由于我国全面预算管理的理论与实践经验都不太成熟,在实施过程中存在一定的问题。本文针对国有企业全面预算管理存在的问题提出相应的实施建议,对国有企业的管理具有一定的意义。
With the rapid development of the market economy in our country, the budget management has gradually stepped into the perspectives of the major management. More and more state-owned enterprises in our country have gradually applied comprehensive budget management to the operation and management of enterprises. However, due to the lack of mature theoretical and practical experience in our country’s overall budget management, there are some problems in the implementation process. In this paper, we put forward some suggestions on the problems existing in the overall budget management of state-owned enterprises, which is of great significance to the management of state-owned enterprises.