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伴随着新的通信技术的发展和整个社会信息化程度的提升,以通信运营商为主要客户的中国企业呈现出一派蒸蒸日上的景象。然而随着市场竞争的日益加剧,企业多为主业突出,多元化经营、多法人治理结构、跨地域经营、多层级管理的大型综合性集团企业,此时预算管理显得尤为重要。文章首先对于预算的定义和预算管理的职能进行了阐述。在第二部分中,文章对于企业预算管理中的问题进行了分析并提出了对策。
With the development of new communication technologies and the improvement of the informatization of the entire society, Chinese enterprises with communication carriers as their main customers have shown a thriving scene. However, with the increasingly fierce market competition, enterprises are mostly large conglomerates with a prominent main business, diversified management, multi-corporate governance structure, multi-geographic operation and multi-level management. Budget management is particularly important at this time. The article first elaborates on the definition of budget and the function of budget management. In the second part, the article analyzes the problems in the enterprise budget management and puts forward countermeasures.