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自20世纪90年代中后期引入我国,预算管理已在中国发展了十余年。进入新世纪以来,尤其是在金融危机之后,国际国内经济形势复杂多变,国资企业转方式、调结构的任务十分繁重,部分企业现有的预算管理模式已难以适应企业快速发展的需要,企业预算管理水平明显滞后于企业发展要求,与全面预算管理的本质、与新时期企业发展的要求还存在一定差距。从2012年3月开始,国务院国资委开展了为期两年的管理提升活动,全面预算管理是其重要子项和重大内容,也是中央企业管理实施创新战略的主要内容和内在要求。
Since its introduction into our country in the late 1990s, budget management has been developed in China for more than ten years. Since the beginning of the new century, especially after the financial crisis, the domestic and international economic situations have been complicated and volatile. The tasks of transferring and adjusting the structure of state-owned enterprises are very heavy. The existing budget management models of some enterprises have been hard to adapt to the rapid development of enterprises. Obviously, the level of budget management lags behind the requirements of enterprise development, and the nature of total budget management still lags behind the requirements of enterprise development in the new era. Starting from March 2012, the State Council SASAC has conducted a two-year management promotion activity. Total budget management is an important sub-item and a major component of the management. It is also the main content and intrinsic requirements for the implementation of the innovation strategy by the Central SOEs.