近年来.为适应市场经济条件下企业生存与发展的需要,全面预算管理日益被我国企业,特别是大型国有企业所重视,并取得了一定效果。但从实践情况看,还存在如预算观念模糊、预算控制不严谨、预算考核形同虚设等问题。下面结合本人的工作实践,谈几点体会。 In recent years, in order to meet the needs of the survival and development of enterprises under market economy conditions, comprehensive budget management has been increasingly valued by Chinese enterprises, especially large state-owned enterprises, and achieved some success. However, judging from the actual situation, there are still some problems such as the unclear budget concept, the poor budget control and the negligence of the budget assessment. The following combination of my work practice, talk about a few experiences.