论文部分内容阅读
随着经济的快速发展,企业之间的竞争日趋激烈,如何加强企业的经营管理,提升企业的核心竞争力是企业管理者亟待解决的问题。预算管理是按企业的决策目标将各种资源进行分配,以实现企业既定的经营目标的方法。作为财务管理的组成部分,预算管理对于企业追求经济效益,实现价值最大化有至关重要的作用。
With the rapid economic development, the competition among enterprises is becoming fiercer and fiercer. How to strengthen the operation and management of enterprises and enhance the core competitiveness of enterprises are the problems to be resolved urgently by enterprise managers. Budget management is based on the decision-making goals of the enterprise resources will be allocated to achieve the business objectives set by the enterprise approach. As an integral part of financial management, budget management plays an important role in pursuing economic benefits and maximizing the value of the enterprise.