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随着现代企业制度的建立,我国企业财务管理水平得到了一定的提高,特别是作为财务管理重要组成部分的预算管理也开始逐步规范化、标准化,但在我国企业具体预算管理工作中,仍存在着预算管理意识淡漠、预算编制不规范、预算执行不到位、考核机制不健全等问题。本文通过对目前我国企业预算管理中存在问题进行分析的基础上,提出提高企业预算管理的对策。
With the establishment of modern enterprise system, the level of corporate financial management in our country has been improved to a certain extent. Especially, the budget management, which is an important part of financial management, has also begun to be standardized and standardized gradually. However, in our country’s specific budget management work, Budget management awareness indifference, budget preparation is not standardized, the budget is not in place, the assessment mechanism is not perfect and so on. Based on the analysis of the existing problems in the current budget management of our country, this paper puts forward the countermeasures to improve the budget management of enterprises.