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全面预算是企业对未来一定时期内的收入与支出做出的计划的一种管理活动,是企业内部管理的重要工具。但是由于我国全面预算管理发展时间还不长,其在具体的应用过程中还存在不少的问题,本文就是立足于我国企业全面预算管理的现状,分析其存在的问题,进而提出针对性的对策。
The overall budget is a kind of management activity that the enterprise plans for the income and expenditure in a certain period in the future. It is an important tool for the internal management of an enterprise. However, due to the fact that the development of the comprehensive budget management in our country has not been developed for a long time, there are still many problems in the concrete application process. This article is based on the status quo of the comprehensive budget management in our country, analyzes its existing problems and puts forward some countermeasures .