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本期专题[编者按]全面预算管理,是利用预算对企业内部各部门、各单位的各种财务及非财务资源进行规划、分配、控制与考核评价,以便有效地组织和协调企业的生产经营活动,完成既定的经营目标。全面预算管理在我国的应用肇始于20世纪90年代,多年来,我国企业在全面预算管理方面做出了积极的探索,有效发挥了全面预算管理在提升经营绩效、落实发展战略等方面的作用。随着市场经济体制改革的不断深入,企业规模不断扩大,大型甚至特大型集团企业不断涌现,其具有的分支机构多、管理链条长、业务范
This topic [Editor’s note] Total budget management is the use of the budget of various departments within the enterprise, all kinds of financial and non-financial resources planning, distribution, control and assessment in order to effectively organize and coordinate the production and operation of enterprises Activities, the completion of the established business goals. The application of total budget management in our country began in the 1990s. Over the years, Chinese enterprises have made active exploration in the aspect of overall budget management and effectively brought into full play the role of total budget management in enhancing business performance and implementing the development strategy. With the continuous deepening of the reform of the market economy system, the ever-expanding scale of enterprises, the continuous emergence of large-scale and even large group companies, the diversified branches, long chain management and business operations