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全面预算管理作为企业战略实施、管理控制、决策支持的重要工具已然成为国内企业的一种共识。虽然我国许多企业都建立全面预算管理制度,但在执行等方面还存在很多问题,这样也就严重影响全面预算管理的效果。所以,针对这些问题,本文对构建全面预算管理体系进行研究,探讨构建全面预算管理体系的重要性以及采取怎样的措施来更好地构建这一体系。
As an important tool for enterprise strategy implementation, management control and decision support, total budget management has become a consensus of domestic enterprises. Although many enterprises in our country have set up a comprehensive budget management system, there are still many problems in implementation and so on, which will seriously affect the effect of comprehensive budget management. Therefore, in response to these problems, this paper studies the construction of a comprehensive budget management system, discusses the importance of building a comprehensive budget management system and how to take measures to better build the system.