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预算最早起源于800年前,首先被英国使用在政府开支中。由于其控制成本的良好效果,在随后的几百年中,逐步发展成世界各国政府及大部分企业广泛应用的重要管理模式之一。随着科技和经济的发展和日益加剧的市场竞争环境,传统预算无法再适应企业的发展需要,在20世纪80年代一种新型、更全面的预算模式-全面预算管理模式在西方发达国家兴起,这种预算管理模式以其良好的适应性、全面性在近20年的时间得到了企业的广泛认同和使用。本文结合集团企业的情况,对其全面预算实施的必要性及路径选择进行了说明和分析。
The budget originated 800 years ago and was first used by the UK in government spending. Due to its good effect of controlling costs, it gradually developed into one of the most important management modes widely used by governments and most enterprises in the world during the following several hundred years. With the development of science and technology and the increasingly fierce competition in the market, the traditional budget can no longer meet the needs of the development of enterprises. In the 1980s, a new and more comprehensive budget model - the emergence of the overall budget management model in the developed western countries, With its good adaptability and comprehensiveness, this budget management mode has been widely recognized and used by enterprises in the past 20 years. Based on the situation of the group enterprises, this paper describes and analyzes the necessity and route of its overall budget implementation.