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预算管理作为现代企业管理的重要方法和手段,对企业的发展有着至关重要的作用。随着企业之间的竞争越来越大,企业为了在竞争中生存下来并获取最大的利益,就要求对企业的生产过程实行严格、科学的把控,尽一切可能减少在生产过程中的浪费,预算管理也因此越来越受到企业的重视。但是我国企业的预算管理体系并不是发展很成熟,还有诸多问题等着解决。由于预算管理体系庞大,本文仅从预算管理组织体系、编制体系、控制体系、考评体系这四个体系进行研究,指出我国企业预算管理存在的问题以及应该改进的措施,希望能对企业有借鉴作用。
As an important method and means of modern enterprise management, budget management plays an important role in the development of enterprises. As the competition between enterprises grows larger and larger, in order to survive in the competition and obtain the maximum benefit, the enterprise requires strict and scientific control over the production process of the enterprise and try its best to reduce the waste in the production process As a result, budget management is getting more and more attention by enterprises. However, our country’s budget management system is not very mature development, there are many problems waiting to be solved. Due to the huge budget management system, this paper only studies the four systems of the budget management organization system, compilation system, control system and evaluation system. It points out the problems existing in the budget management of our country and the measures that should be improved, hoping to make reference to the enterprises .