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企业的发展受到许多方面因素的影响,其中,最为重要的,是内部控制制度。内部控制制度是推动企业发展的关键,也是提高企业生产经营效率的重要环节,在内部控制制度中,处于核心地位的就是企业预算管理。预算管理在企业的发展中承担着十分重要的作用,本文从我国企业发展的具体国情出发,阐述了企业预算管理当前面临的困境,并结合预算管理的定义及特点,提出了解决困境的相应策略。
The development of enterprises is affected by many factors, of which the most important is the internal control system. Internal control system is the key to promote the development of enterprises, but also to improve the efficiency of production and operation of enterprises an important part of the internal control system, at the core of business budget management. The budget management plays an important role in the development of the enterprise. Based on the specific national conditions of the development of the enterprise in our country, this paper elaborates the current predicament faced by the enterprise budget management. Based on the definition and characteristics of the budget management, this paper proposes the corresponding strategies .