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预算管理是企业管理的一种主要管理工具。长期以来,预算管理一直被认为是整合企业内部资源、确保经营目标实现的重要途径,对于促进企业发展和战略目标的实现起到了极为重要的作用。然而,在企业实践中,由于预算管理与战略管理脱节的现象时有发生,导致预算的战略功能有限,也使得评价预算管理的合理性和效果缺乏一个合理的标准,不能适应现代企业经营管理和竞争环境的需要。因此,作为管理控制体系重要组成部分的全面预算管理体系,应以企业战略为导向进行调整。
Budget management is a major management tool for business management. For a long time, budget management has always been regarded as an important way to integrate internal resources and ensure the realization of business objectives. It has played an extremely important role in promoting the development of enterprises and realizing the strategic goals. However, in the practice of enterprises, due to the disconnect between budget management and strategic management from time to time, the limited strategic functions of the budget make the rationality and effectiveness of evaluation budget management lack a reasonable standard and can not meet the requirements of modern enterprise management and management. The need to compete for the environment. Therefore, a comprehensive budget management system that is an important part of the management control system should be adjusted according to the enterprise strategy.