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全面预算管理是企业内部控制的一种方法,是兼具控制、激励、评价等功能为一体的综合贯彻企业经营战略的管理机制,正确认识和运用全面预算管理工具,对于提升企业管理水平,强化内部控制具有非常重要的意义。企业集团要有效实施全面预算管理,首先要树立正确、科学的理念,即全面预算管理是一种使企业资源取得最佳生产率和获利率的管理模式。这种模式的基础是公司治理结构,起点是企业的发展战略,核心是企业经营管理的全过程。因此,全面预算管理是一种以人为本的集成式管理。
Comprehensive budget management is a method of internal control. It is a management mechanism that integrates control, incentive, evaluation and other functions into an integrated enterprise management strategy. It is of great importance to understand and apply a comprehensive budget management tool to enhance the management level of enterprises. Internal control is of great importance. To effectively implement overall budget management, an enterprise group must first establish a correct and scientific concept that overall budget management is a management model that maximizes the productivity and profitability of enterprise resources. This model is based on corporate governance structure, the starting point is the development strategy of enterprises, the core of the whole process of business management. Therefore, total budget management is a people-oriented integrated management.