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全面预算管理是在现代企业制度下实现企业科学化、标准化管理的重要机制,它是以市场机制为依托,以企业战略目标为导向的管理模式,具有“防患于未然”的管理思想,在实现企业资源的有效配置、降低企业经营风险、协调内部利益关系、调动员工积极性和提高企业运行效率等方面功效显著,被公认为是一种先进的企业管理模式。
Overall budget management is an important mechanism for realizing scientific and standardized management of enterprises under the modern enterprise system. It is a management model based on the market mechanism and guided by the strategic objectives of the enterprise, and has the management idea of “prevention before the event” It has been recognized as an advanced enterprise management model with significant effects in achieving effective allocation of corporate resources, reducing business risk, coordinating internal interests, mobilizing staff enthusiasm and improving business operation efficiency.