论文部分内容阅读
预算管理是企业计划管理的表现形式,也是提高企业经营成效的有用工具,对企业的经营决策起着极为重要的作用。然而在预算管理实际操作过程中,由于预算本身不科学、不合理及环境等因素,使得预期目标不能有效达成。本文从我国企业预算管理现状入手,就其实施过程中存在的问题进行深入分析,并提出应对方案,旨在提高预算管理在企业中的应用实效。
Budget management is a manifestation of enterprise planning management, but also a useful tool to improve the effectiveness of business operations, plays an extremely important role in business decisions. However, during the actual operation of budget management, due to the unscientific and unreasonable budget itself and the environment, the expected target can not be effectively achieved. This article starts with the current situation of the enterprise budget management in our country, analyzes the problems existing in the process of its implementation and puts forward the countermeasures to improve the practical application of the budget management in the enterprise.