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全面预算管理是发达国家多年积累的先进管理经验,是现代企业管理中的重要组成部分,它是企业实施战略目标管理的重要手段,对企业的发展起着举足轻重的作用。在当今现代企业管理实践中,各种经济关系日趋复杂,企业管理者只有充分认识全面预算管理的重要意义,才能使企业不断提高经济效益。
Comprehensive budget management is an advanced management experience accumulated by developed countries over the years and is an important part of modern enterprise management. It is an important means for enterprises to implement strategic goal management and plays a decisive role in the development of an enterprise. In today’s modern business management practices, all kinds of economic relations are increasingly complicated. Only when managers fully understand the importance of comprehensive budget management can enterprises continuously improve their economic benefits.