论文部分内容阅读
全面预算管理是企业实现长远经营目标的关键,有效的全面预算管理能够更好地配置资源、最大化经济效益。因此,全面预算管理已经引起了企业的高度重视,它站在整体的角度上,对公司的经营进行一个总体的计划,能够促进财务的监督与控制,提升企业的市场竞争力。本文首先介绍了全面预算管理的内涵及积极意义,然后,分析了现阶段的发展现状及出现的突出问题,最后,深入的探讨了全面预算管理相关的优化改进措施。
Total budget management is the key to achieving the long-term business objectives of an enterprise. Effective overall budget management can better allocate resources and maximize economic benefits. Therefore, the comprehensive budget management has aroused the great attention of the enterprise. From an overall perspective, it conducts an overall plan for the operation of the company, which can promote financial supervision and control and enhance the market competitiveness of enterprises. This paper first introduces the connotation and positive significance of the overall budget management. Then, it analyzes the current situation and the outstanding problems that appear at the present stage. Finally, it discusses the optimization and improvement measures related to the overall budget management.