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全面预算管理作为相对科学的现代化管理工具,在提高企业资源利用率及增强企业综合竞争力方面具有重要意义。但由于全面预算管理体系处于初期应用阶段,很多基础工作和制度体系还得不到可靠落实,导致全面预算管理在实际执行和发展过程中面临诸多困境,对企业全面发展起到了一定的阻碍作用。因此,必须采取有效策略,促进全面预算管理的合理实施。
As a relatively scientific and modern management tool, total budget management is of great significance in improving the utilization of enterprise resources and enhancing the overall competitiveness of enterprises. However, due to the initial stage of application of the comprehensive budget management system, many basic tasks and systems can not be implemented reliably. As a result, the comprehensive budget management faces many difficulties during the actual implementation and development, which hinders the overall development of the enterprise. Therefore, we must adopt effective strategies to promote the reasonable implementation of the overall budget management.