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随着当前社会的逐渐转变,企业全面预算管理已经由单纯计划性、协调性生产发展机能转变为了具有激励性、综合性、评价性管理机制,已经处于企业内部控制的核心地位。当前我国企业全面预算管理还存在许多问题,在很多方面还不完善。本文就我国当前企业全面预算管理理论、存在的问题等进行研究,对战略导向的企业预算管理体系框架进行探讨,现研究结果如下。
With the gradual transformation of the current society, the comprehensive budget management of enterprises has been transformed from simple planned and coordinated production and development functions to an incentive, comprehensive and evaluation management mechanism, which is already at the core of internal control of enterprises. At present, there are still many problems in the overall budget management of Chinese enterprises, which are not perfect in many aspects. In this paper, the current theory and problems of enterprise total budget management in our country are studied, and the strategic framework of enterprise budget management system is discussed. The results are as follows.