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2007年5月日国资委发布了《中央企业财务预算管理暂行办法》,在中央企业推行财务预算管理。近年来,中央企业大力开展管理创新,在财务预算的基础上普遍建立了全面预算管理工作体系,强化预算在企业优化资源配置、提高运行效率、加强风险管控中的作用,为企业实现稳健快速发展提供了重要支撑。但随着经济全球化、网络化步伐加快,以及中央企业产业结构调整和内部资源整合以及国有资产改革力度力度的不断加大,企业预算管理模式已难以适应企业快速发展的需要。由于各个企业基础结构和企业经营理念的差异,预算执行差异较大,效果不理想,本文旨在阐述预算管理的积极作用,同时分析运行中存在的问题,并提出相应的解决对策。
On May, 2007, SASAC issued the Interim Measures for the Management of Financial Budget of Central Enterprises, and implemented financial budget management in central enterprises. In recent years, the central government has vigorously carried out management innovation, established a comprehensive budget management system on the basis of its financial budget, strengthened its role in optimizing the allocation of resources, improving operational efficiency and risk management and control in order to achieve a steady and rapid development of the enterprise Provide important support. However, with the economic globalization and the accelerated pace of networking, as well as the adjustment of the industrial structure and internal resources of the central SOEs and the intensification of state-owned assets reform, the enterprise budget management model has become difficult to adapt to the rapid development of enterprises. Due to the difference of each enterprise’s basic structure and business philosophy, the execution of the budget is quite different and the effect is not satisfactory. The purpose of this paper is to explain the active role of budget management, analyze the problems existing in the operation and put forward corresponding solutions.