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全面预算管理是企业对内部进行管理控制的一种主要方法,对于企业自身的发展而言是至关重要的,很多国外成功企业也普遍采用的这种管理模式。虽然我国关于预算管理的理念起源较早,但是由于种种原因起步较晚,虽然我国企业也在逐步加大企业自身的预算管理建设,但是发展也较为缓慢。本文主要论述全面预算管理的意义、内容以及现存问题,进而分析全面预算的适用性改革,并提出相应的策略。
Total budget management is one of the main ways that an enterprise controls the internal management. It is very important for the development of an enterprise itself, and it is also widely adopted by many foreign successful enterprises. Although the concept of budget management originates earlier in China, it has been started relatively late for various reasons. Although Chinese enterprises are also stepping up the construction of their own budget management, their development is still relatively slow. This article mainly discusses the significance and content of the overall budget management as well as the existing problems, and then analyzes the applicability of the overall budget reform and puts forward corresponding strategies.