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全面预算管理对现代企业的快速发展具有十分重要的推动意义,是企业强化内部管理的一种有效方法。全面预算管理在国外开展的研究已经非常成熟,但是目前在国内,该领域的研究尚处发展阶段,一般多停留在财务预算方面的相关研究。本研究首先对当前时期下企业全面预算管理的基本现状进行深入分析,然后提出了具体的完善对策,旨在为现代企业开展全面预算管理提供切实可行的依据与参考。
Total budget management is of great significance to the rapid development of modern enterprises. It is an effective way for enterprises to strengthen internal management. However, at present in China, the research in this field is still at the stage of development, and generally more studies on the financial budget remain. This research firstly analyzes the basic situation of enterprise total budget management in the current period, and then puts forward specific measures to improve it, which is intended to provide practical basis and reference for modern enterprises to conduct overall budget management.