论文部分内容阅读
为建立科学高效、规范有序的预算管理体系,提高预算的调控力、执行力和科学化、精益化水平,企业应转变以往预算管理较为粗放、对经营管理缺乏事前控制的方式,积极采取各项措施,管控预算进度,强化预算管理,以制度建设和预算控制为手段,以业务预算和财务预算考核相配套的预算管理新模式,充分发挥预算引领调控作用,推动企业全面预算管理向纵深方向发展,使全面预算的效益水平和管理水平得到进一步提升。
In order to establish a scientific and efficient, standardized and orderly budget management system and improve budget regulation, execution and scientification and leanization, enterprises should change their past budget management in a more extensive way and lack the ex-ante control over operation and management, and actively adopt Measures to control the progress of the budget, strengthen budget management, system construction and budget control as a means to operational budget and financial budget assessment of the matching budget management model, give full play to the role of the budget to lead the regulation and control to promote full-scale enterprise budget management to the depth direction Development, so that the overall budget efficiency and management levels have been further improved.