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随着我国市场经济体制的不断完善,市场竞争环境的日趋复杂,现代企业越来越重视企业自身内部管理,并努力从粗放式管理向精细化管理转型,因此也开始关注并推行全面预算管理。然而由于种种原因,全面预算管理在我国企业实践中仍存在诸多问题,严重影响了其应用效果。本文从全面预算管理的内涵和体系出发,结合全面预算管理在我国企业中的实施情况,对燃气企业集团如何构建全面预算管理体系进行分析和探讨。
With the continuous improvement of the market economy system in our country and the increasingly complicated market competition environment, modern enterprises pay more and more attention to the internal management of their own enterprises and try their best to transform from extensive management to refined management. Therefore, they also begin to pay attention to and implement overall budget management. However, due to various reasons, there are still many problems of the overall budget management in the practice of our country, which has seriously affected its application effect. Based on the connotation and system of overall budget management and the implementation of comprehensive budget management in Chinese enterprises, this paper analyzes and discusses how to build a comprehensive budget management system for gas enterprise groups.