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资料显示,目前国内外许多大中型企业不约而同地在财务管理中全面实施了预算管理。它们的成功经验表明,实施预算管理,是企业增收节支,减支增效之根本途径,也是对传统事后算帐式的粗放财务管理工作的变革和创新。一、建立预算管理体系要建立健全预算管理体系,首先必须完善企业预算管理组织机构,形成相互配合,又相互制约的预算管理组织运行体系。1、成立以总经理为首的企业预算管理委员会,形成预算管理的权力机构。2、建立预算管理的执行机构。预算管理委员办公室设在财务部门,负责预
Statistics show that at present, many large and medium-sized domestic and foreign enterprises invariably fully implement budget management in financial management. Their successful experience shows that the implementation of budget management is the fundamental way for enterprises to increase their income and reduce expenditures and enhance efficiency. It is also a transformation and innovation in the extensive financial management of traditional postings. First, the establishment of a budget management system To establish and improve the budget management system, we must first improve the enterprise budget management organizations, the formation of mutual cooperation, but also the constraints of the budget management organization operating system. 1, the establishment of the general manager of the enterprise budget management committee, the formation of budget management authority. 2, the establishment of budget management of the implementing agencies. Budget Management Office located in the financial sector, responsible for the pre-