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全面预算管理是涉及全方位、全过程和全员的一种整合性管理系统,具有全面控制和约束力,它不仅是一种管理制度和控制方略,更是一种管理理念。近年来,随着企业改革的不断发展与深化,全面预算管理在促进企业发展,提升企业核心竞争力方面发挥着越来越重要的影响和作用。本文分析了企业全面预算管理普遍存在的问题,并在此基础上着重阐述笔者对企业实施全面预算管理的几点看法和具体措施。
Overall budget management is an integrated management system involving all aspects, the whole process and the whole staff. It has full control and binding. It is not only a management system and control strategy, but also a management concept. In recent years, with the constant development and deepening of enterprise reform, overall budget management plays an increasingly important role in promoting enterprise development and enhancing the core competitiveness of enterprises. This article analyzes the ubiquitous problems of enterprise total budget management, and on this basis, emphatically elaborates the author’s views and concrete measures on the implementation of overall budget management.