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在我国企业的发展进程中,预算管理已经成为企业实现经营目标的重要手段之一,同时也是进行绩效考核的基础,企业预算可以反映出管理者对预算所在年度的经营思路以及企业的经营发展状况。准确、科学的预算可以在明确企业经营发展方向、优化资源配置以及规避财务风险、实现企业经营目标等方面起到重要的作用。本文对企业目前的预算状况进行了分析,并提出了提高企业预算准确性和科学性的途径,以促进企业预算管理的有效性。
In the process of enterprise development in our country, the budget management has become one of the most important means to achieve the business objectives of an enterprise. It is also the basis for performance appraisal. The enterprise budget can reflect the managers’ management ideas on the budget year and the operation and development of the enterprise . Accurate and scientific budget can play an important role in clarifying the direction of business development, optimizing the allocation of resources, avoiding financial risks and achieving business objectives. This paper analyzes the current budget status of the enterprise and puts forward ways to improve the accuracy and scientific budget of the enterprise in order to promote the effectiveness of the enterprise budget management.