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全面预算管理是企业在战略目标的指导下,对未来的经营活动和相应财务成果实施充分、全面的预测和筹划,并通过对执行过程的监控,将实际完成情况与预算目标不断对照和分析,从而及时指导经营活动的改善和调整,以帮助管理者更有效地管理企业和最大限度地实现战略目标的系统管理工程。全面预算管理需要充分的双向沟通以及所有相关部门的参与。本文主要对事业单位的全面预算管理作出如下讨论。
Under the guidance of strategic objectives, comprehensive budget management is to fully and comprehensively forecast and plan the future business activities and corresponding financial results. Through the monitoring of the implementation process, the actual completion and budget objectives are constantly compared and analyzed, This will promptly guide the improvement and adjustment of business activities to help managers manage their business and systems management projects that maximize their strategic goals. Full budget management requires full two-way communication and the involvement of all relevant departments. This article mainly discusses the overall budget management of public institutions as follows.