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财政部印发的《关于企业实行财务预算管理的指导意见》中,将全面预算管理界定为:利用预算对企业内部各部门、各单位的各种财务及非财务资源进行分配、考核、控制,以便有效地组织和协调企业的生产经营活动,完成既定的经营目标。下面就谈谈本人对全面预算管理的几点认识。一、全面预算管理的重要性预算管理作为政府宏观调控,保障经济和社会健康发展重要手段之一,目前正被众多企业作为一种企业内部管理控制的手段而广泛使用,已逐渐成为到企业的管理核心内容之一,其在发展中的重要性已经得到了许多企业的认可。
In the Guiding Opinions on the Implementation of Financial Budget Management issued by the Ministry of Finance, overall budget management is defined as the use of budget to allocate, assess and control the various financial and non-financial resources of various departments and units within an enterprise so that Effectively organize and coordinate the production and business activities of enterprises and accomplish the established business objectives. Here to talk about my understanding of the overall budget management. The Importance of Total Budget Management Budget management, as one of the important means of macro-control of the government and safeguarding the healthy development of economy and society, is being widely used by many enterprises as a means of internal management and control of enterprises and has gradually become a One of the core elements of management, its importance in the development has been recognized by many businesses.