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企业行政管理部门的预算编制与考核是企业有效管理的核心内容,随着中国经济的发展,预算管理体制开始不断受到企业行政管理部门的重视。目前中国许多企业已经认识到预算编制与考核的重要性,但一些企业在实施过程中对预算编制与考核的具体实施细则、方式方法等还存在不同程度的认识不清等问题,因此如何有效建构适合中国国情及企业自身发展需要的预算编制与考核体系,是目前企业行政管理工作的重要内容,也是提高企业管理效率与经济效益的基础。
The budget preparation and assessment of the administrative department of the enterprise are the core contents of the effective management of the enterprise. With the development of China’s economy, the budget management system has been continuously valued by the administrative department of the enterprise. At present, many enterprises in China have already realized the importance of budgeting and assessment. However, some enterprises have some problems such as unclear understanding of the detailed implementation rules, methods and methods of budgeting and examination, and so on. Therefore, how to effectively construct The budget preparation and assessment system that suits China’s national conditions and the needs of its own development is an important part of the present administration of enterprises and also the basis for improving the efficiency and economic efficiency of enterprises.