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全面预算管理是一种现代企业的管理模式,通过信息、资金和业务的整合以及适度的分权、授权、业绩评价等,实现合理配置资源、有效贯彻战略、持续改善经营、价值稳步增加的目标。笔者根据我国烟草商业企业近几年预算管理工作取得的成效和当前预算管理工作中存在的主要问题,对如何提高预算管理水平、实现预算管理精细化作简要探讨。
Total budget management is a modern enterprise management mode. Through the integration of information, funds and business and proper decentralization, authorization and performance evaluation, the goal of allocating resources rationally, effectively implementing the strategy, continuously improving management and steadily increasing value . According to the achievements made by our country’s tobacco business enterprises in the budget management in recent years and the main problems in the current budget management work, the author briefly discusses how to improve the budget management level and achieve the refinement of budget management.