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改革开放以来,市场经济非常繁荣,为企业的发展创造了良好条件。然而因为市场经济仍处于发展阶段,它的体质及体系都存有不同程度的缺陷,给企业的发展带来了困难。并且当下的开放力度非常大,国外资本大量流入,并且国家为了招商引资给出了外资以很大的政策优惠,这给国内企业带来了很大的冲击和影响。在这样的背景之下,较高的市场竞争力才是企业立足市场的根本所在,也是企业利益最大化的前提。企业要有效控制企业的成本投入,提高资金投入的收益率,而企业预算编制就是一种有效的成本控制方法。
Since the reform and opening up, the market economy has been very prosperous, creating favorable conditions for the development of the enterprise. However, because the market economy is still in its development stage, its constitution and system have various degrees of defects, which have brought difficulties to the development of enterprises. At present, the opening up is very large with a large inflow of foreign capital, and the state has given great policy preference to attract foreign investment for investment attraction, which has brought great impact and impact on domestic enterprises. Under such a background, higher market competitiveness is the fundamental basis for enterprises to gain a foothold in the market and also a prerequisite for maximizing the interests of enterprises. Enterprises should effectively control the cost of investment enterprises to improve the rate of return on capital investment, and corporate budget preparation is an effective cost control method.