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预算管理是企业对未来整体经营规划的总体安排,是一项重要的管理工具,全面预算管理正逐渐演化成为企业治理的一项重要制度安排和途径,对企业提高管理水平、增强市场竞争力、提高经济效益有着十分重要的意义。本文旨在就企业预算管理的沿革、在公司系统的应用和对预算管理工作的展望等方面提出几点思考。
Budget management is the overall arrangement for the overall business planning of an enterprise in the future and is an important management tool. The budget management is gradually evolving into an important institutional arrangement and approach for corporate governance. It improves the management level of enterprises and enhances the market competitiveness, Improve economic efficiency is of great significance. This article aims to put forward some thoughts on the evolution of enterprise budget management, the application of the company system and the prospect of budget management.