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全面预算管理是现代企业的管理模式之一,利用预算对公司内部的资源进行管理和控制,能有效地组织企业的生产经营活动,完成企业的经营目标。目前,我国在预算管理的理论研究上取得了很多进展,但是在时间中运用全面的预算管里还存在很多缺陷。鉴于此,在ERP的基础上进行全面预算管理是企业信息化发展的一个重要方向。本文在已有的理论研究的基础上,对我国ERP环境下企业的全面预算管理进行分析,以实现其在企业中广泛合理应用的目的。
Total budget management is one of the management modes of modern enterprises. Using budget to manage and control the internal resources of the company, it can effectively organize the production and business activities of enterprises and accomplish the business objectives of the enterprises. At present, much progress has been made in the theoretical research on budget management in our country, but there are still many shortcomings in the application of comprehensive budget management in time. In view of this, on the basis of ERP to conduct a comprehensive budget management is an important direction for the development of enterprise information. Based on the existing theoretical research, this paper analyzes the overall budget management of enterprises in China’s ERP environment in order to achieve its purpose of extensive and reasonable application in the enterprise.