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近年来,预算管理在公路施工企业中得到了广泛的应用,使企业的管理效率有所提高,但是由于企业对预算管理的认识不足,预算管理的目标不明,预算管理组织、预算管理体系、预算管理控制方法和考评激励机制的不完善,致使预算管理在实际应用中并没有发挥应有的作用。公路施工企业应积极地探讨自身在预算管理中存在的问题,检讨自身的不足,从而建立完善而行之有效的预算管理,实现企业资源优化配置,提高经营管理水平。
In recent years, the budget management has been widely used in highway construction enterprises to improve the management efficiency of enterprises. However, due to the lack of understanding of budget management in enterprises, the goal of budget management is unknown. The budget management organization, the budget management system, the budget Management and control methods and assessment incentives are not perfect, resulting in budget management in practical applications and did not play its due role. Highway construction enterprises should actively explore their own problems in the budget management, review their own shortcomings, so as to establish a sound and effective budget management, optimize the allocation of corporate resources and improve the management level.