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进入21世纪后,国际国内社会风云突变,经济形势错综复杂,各行各业都面临着转型发展、提质增效的难题。作为加强管理的重要手段,建立一套科学、完善的全面预算管理体系,已经被越来越多的企业所认同,并试图作为管理提升的重要突破口。本文通过从预算管理的组织体系、指标体系、编制体系、监控体系和考评体系等五个环节入手,建立起一套由董事会(或总经理办公会)、预算管理委员会和预算工作组三个不同管理阶层所构建的企业预算管理体系,对大多数企业特别是国有企业具有一定的指导和借鉴意义。
After entering the 21st century, the situation in the domestic and international communities has suddenly changed and the economic situation is intricate. All walks of life are faced with the difficulties of transformation and development and improvement of quality and efficiency. As an important means of strengthening management, setting up a scientific and perfect overall budget management system has been accepted by more and more enterprises and tried to serve as an important breakthrough point for the improvement of management. This article starts from five links of the organization system, the index system, the compilation system, the monitoring system and the evaluation system of the budget management, and establishes a set of three different systems consisting of the board of directors (or general manager’s office), the budget management committee and the budget working group The management system of enterprise budget constructed by the management has some guidance and reference to most enterprises, especially state-owned enterprises.