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全面预算管理体系作为促进现代企业管理构建和发展的一项重要机制,也是企业提高市场竞争力的重要手段。其不仅可以促进企业在激烈的市场竞争中降低经营风险,还能实现企业的资源整合和规范,做到市场资源的合理利用。本文主要探析了企业为何要构建和发展全面预算管理体系,并提出了构建和发展企业全面预算管理体系的建议,以期促进全面预算管理工作的顺利开展,提高企业的经济效益和综合实力。
Comprehensive budget management system as an important mechanism to promote the construction and development of modern enterprise management is also an important means for enterprises to enhance their market competitiveness. It can not only promote enterprises to reduce business risks in the fierce market competition, but also realize the integration and standardization of resources of enterprises so as to make rational use of market resources. This paper mainly analyzes why enterprises need to build and develop a comprehensive budget management system and puts forward suggestions on how to build and develop a comprehensive budget management system in order to promote the smooth implementation of overall budget management and improve the economic efficiency and overall strength of enterprises.