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在竞争日趋激烈的市场环境下,全面预算管理成为现代企业实现经营目标采用的一种重要的管理方法,但实践中仍存在诸多问题。本文在对国企科研单位全面预算管理存在问题分析的基础上,提出优化全面预算管理体系的建议,从而充分发挥预算资源配置作用,促进科研、生产、经营协调发展。
In an increasingly competitive market environment, total budget management has become an important management method used by modern enterprises to achieve their business objectives. However, there are still many problems in practice. Based on the analysis of the existing problems in the overall budget management of state-owned scientific research units, this paper puts forward the suggestion of optimizing the overall budget management system so as to give full play to the role of budgetary resources allocation and promote the coordinated development of scientific research, production and operation.