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随着社会主义市场经济的不断完善和企业改革发展步伐的进一步加快,传统的管理方式和经营机制已经难以适应企业持续和谐发展的要求。全面预算管理作为一种能够把企业组织内所有关键问题融合其中的较为成熟、有效的内部控制方法,因其科学分解企业战略目标,控制日常活动、分散经营风险及优化资源配置,有效提升企业经营管理水平,而越来越多地引起企业管理者的重视。本文就如何实施全面预算管理,推动企业健康发展进行尝试性的研究和探讨。
With the continuous improvement of the socialist market economy and the further acceleration of the pace of enterprise reform and development, the traditional management methods and operating mechanisms have not been able to meet the requirements of sustained and harmonious development of enterprises. As a more mature and effective method of internal control that integrates all the key issues in an enterprise organization, comprehensive budget management can effectively improve its business operations by scientifically decomposing corporate strategic objectives, controlling daily activities, diversifying operational risks and optimizing resource allocation Management level, and more and more attracted the attention of business managers. This article tries to research and discuss how to implement the overall budget management and promote the healthy development of the enterprise.