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在企业市场竞争国际化以及国内外经济形势不稳定的背景下,企业要在激烈和复杂的竞争中生存发展并保持其持续的竞争优势,就必须采用先进的管理模式以提高其综合管理能力,而全面预算管理成为其必然的选择。本文首要阐释全面预算管理基本内涵以及实施必要性,深入分析其运用过程中存在的主要问题,最后就如何加强企业全面预算管理提出政策建议。
Under the background of the internationalization of market competition and the unstable economic environment at home and abroad, in order to survive and develop in fierce and complex competition and maintain its sustainable competitive advantage, enterprises must adopt advanced management mode to improve their comprehensive management ability, The overall budget management has become its inevitable choice. This article first explains the basic connotation of the overall budget management and the necessity of its implementation, deeply analyzes the main problems in the process of its application, and finally puts forward policy suggestions on how to strengthen the overall budget management of the enterprise.