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全面预算管理是公司治理结构的重要组成部分,对提升企业经营管理水平具有积极意义。本文针对我国企业在实施全面预算管理过程中出现的认识误区和问题,给出了完善全面预算管理的对策。
Overall budget management is an important part of the corporate governance structure and has positive significance for improving the management level of the enterprise. This article aims at the misunderstandings and problems of Chinese enterprises in the process of implementing the overall budget management, and gives the countermeasures to improve the overall budget management.