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预算管理作为公司经营管理的一项重要内容,贯穿于公司经营管理活动的各个环节,对现代公司提升管理水平、强化内部控制、防范经营风险、实现经营目标发挥着越来越重要的作用。预算管理主要包括预算编制、预算执行控制及分析、预算考核等环节,其中预算考核作为预算管理的事后评价环节,对预算编制的准确性和预算执行的有效性发挥着重要的鞭策作用,日益受到现代公司管理者的重视。本文拟从高速公路行业预算管理入手,通过对高速公路行业预算考核管理的分析,提出对高速公路行业全面预算管理下的预算考核管理的几点建议。
As an important part of the company’s operation and management, budget management runs through all aspects of the company’s management activities and plays an increasingly important role for the modern company to enhance its management level, strengthen its internal control, prevent operational risks and achieve its business objectives. Budget management mainly includes budget preparation, budget execution control and analysis, budget examination and other aspects. Budget assessment as an ex post evaluation part of budget management plays an important role in boosting the accuracy of budget formulation and the effectiveness of budget implementation. The importance of modern company managers. This paper intends to start with the industry budget management of the expressway and puts forward some suggestions on the budget appraisal management under the overall budget management of the expressway industry through the analysis of the budget appraisal and management of the expressway industry.