看了贵刊第四期刊登的两篇关于预算管理的文章颇受启发。根据本人实践中的体会,提出以下建议以期探讨交流。在预算的内容上应重视与长远规划的有机结合。诸如,技术改造投入的资金安排、固定资产的正常更新所需资金等。预算管理不仅要考虑到简单再生产的需要,又要考虑到扩大再生产的需要。要防止只顾眼前,不顾长远的弊病。尤其是在资金短缺时更要注意。要牢记人无远虑必有近忧。否则就要违反客观的经济规律。企业管理的中心在于财务管理,财务管理中突出资金的管理。这已逐渐成为人们的共识。资金管理要通过预算进行综合平衡,并制定相应的责任制度确保预算的执行。凡事预则立,不预则废。因此,要 It was inspiring to read two articles on budget management published in the fourth issue of your magazine. Based on my experience in practice, I propose the following suggestions in order to discuss communication. The organic integration of long-term planning should be emphasized in the content of the budget. For example, funds for technological transformation investment, funds required for the normal renewal of fixed assets, etc. Budget management must not only consider the need for simple reproduction, but also take into account the need to expand reproduction. We must guard against immediate problems and ignore long-term ills. Especially in the shortage of funds should pay more attention. It must be remembered that people will have near-worries without fears. Otherwise, it will violate the objective economic laws. The center of enterprise management lies in financial management and highlights the management of funds in financial management. This has gradually become the consensus of people. Fund management must be comprehensively balanced through the budget and a corresponding responsibility system should be established to ensure budget implementation. Forewarned is forearmed, without prejudging the waste. So, to