论文部分内容阅读
随着全球科学技术水平的不断提高,高新技术企业已经成为全球经济发展的一个新的增长点。高新技术企业的内在属性就是高风险,一直以来广受众多学者的高度关注。全面预算管理作为一种有效的管理手段,是高新技术企业在其不断运营与发展中不可或缺的环节。面对激烈的市场竞争环境,传统的预算管理模式已经无法满足高新技术发展的要求,各高新技术企业正在驱动全面预算管理模式,来提升企业的整体管理水平。全面预算主要包括:预算的编制、预算的审批、预算的监控、预算的分析、预算的调整、预算的考评等不同的环节。全面预算在高新技术企业中的全面实施和运用充分体现出其计划、控制、激励的三大重要职能作用。有效的控制和合理的激励是管理的基本问题所在,是管理的精髓所在。但是,高新技术企业在实施全面预算的过程中,很多环节和过程并不理想,导致员工缺乏预算执行的积极性,最终使得全面预算管理失去了控制力。本文将以高新技术企业在全面预算管理中存在的相关问题进行深度剖析,并探寻解决问题的有效对策,以期为促进我国高新技术对企业的全面发展奠定基础。
With the continuous improvement of global science and technology, high-tech enterprises have become a new growth point in the global economic development. The inherent attributes of high-tech enterprises are high-risk and have always been highly regarded by many scholars. As an effective management measure, total budget management is an indispensable link for high-tech enterprises in their continuous operation and development. Faced with the fierce market competition environment, the traditional budget management model has been unable to meet the requirements of high-tech development. All high-tech enterprises are driving a comprehensive budget management model to enhance the overall management of the enterprise. Comprehensive budget mainly includes: budget preparation, budget approval, budget monitoring, budget analysis, budget adjustment, budget assessment and other different aspects. The full implementation and application of a comprehensive budget in high-tech enterprises fully reflects its three major functions of planning, controlling and motivating. Effective control and reasonable incentives are the basic problems of management, where the essence of management lies. However, many high-tech enterprises in the process of implementing a comprehensive budget, many of the links and processes are not ideal, resulting in the lack of enthusiasm for the implementation of the budget staff, eventually making the total budget management out of control. In this paper, we will make an in-depth analysis of related issues existing in the overall budget management of high-tech enterprises and explore effective countermeasures to solve the problems in order to lay the foundation for our country’s high-tech enterprises to develop in an all-round way.