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随着我国企业管理水平的不断提升,内部控制体系的逐步建立,在企业内部实行全面预算管理,已成为我国企业向西方先进企业学习进程中的一项重要举措。本文试图通过对我国企业目前预算管理现状的简析,提出我国企业中全面预算管理的战略吻合度、预算编制、预算分析、预算考评中的问题,并针对性提出完善措施,对于改进企业全面预算管理具有一定得现实意义。
With the continuous improvement of the management level of our country’s enterprises and the gradual establishment of the internal control system, the implementation of a comprehensive budget management within the enterprise has become an important measure taken by our country’s enterprises in learning from the advanced western enterprises. This article attempts to present the present situation of budget management in our country by analyzing the current situation of our country’s enterprise budget management, putting forward the strategic alliance budget management, budget preparation, budget analysis and budget appraisal problems in our enterprise, and put forward the perfect measures pertinently, Management has certain practical significance.