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企业预算管理是指企业围绕预算展开的一系列管理活动。其实质是以财务管理为中心,从效益目标出发,围绕市场运行,全面控制经济活动的一种企业内部计划管理形式;它是促进军工企业提高经济效益的有效途径。推行企业预算管理,必须摆正管理地位,更新管理观念,开展扎实的基础管理工作,建立配套的管理制度体系和健全有效率的管理机构。在企业预算管理工作的运作中,要选准预算管理的基本着眼点,合理分解预算指标,采取有力措施保证预算的落实,同时还要运用先进的分析方法和技术手段。
Enterprise budget management refers to a series of management activities initiated by the enterprise around the budget. Its essence is based on financial management, starting from the efficiency objectives, around the market operation, an overall internal control of economic activity in the form of enterprise management; it is to promote military and industrial enterprises to improve economic efficiency, an effective way. To implement the enterprise budget management, we must put the management position, the management concept updated, the solid foundation management work, the establishment of an integrated management system and a sound and efficient management structure. In the operation of the enterprise budget management, the basic point of budget management should be selected, the budget indicators should be reasonably decomposed, effective measures should be taken to ensure the implementation of the budget, and advanced analytical methods and technical means should also be adopted.