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随着社会主义市场经济的发展,预算管理在企业的经营中发挥着越来越重要的作用,预算有助于企业在工作流程中监督和控制业务执行情况,是企业对工作执行流程进行管理的参照和基准,也是企业改善经营效益,优化资源配置,引导和约束其经济行为的有效工具。本文将从预算管理的几个方面入手,简要谈谈如何发挥预算管理在企业中的引领作用。
With the development of socialist market economy, budget management plays an increasingly important role in the operation of enterprises. The budget helps enterprises to supervise and control the execution of business in the workflow. It is the enterprise’s management of the work execution process Reference and benchmark, but also improve the operating efficiency of enterprises, optimizing the allocation of resources, and guide their economic behavior and an effective tool. This article will start from several aspects of budget management, briefly talk about how to play the leading role of budget management in the enterprise.