预算编制在预算管理流程和系统中处于基础地位。预算编制的科学、合理与否,直接影响资源配置的效率和效果,进而影响企业战略目标的实现。笔者结合工作实际,就预算编制中的主要问题和应采取的对策,谈谈个人的体会和看法。一、企业年度预算编制中的主要问题问题之一:企业年度预算同企业战略发展规划脱节。有 Budgeting is at the foundation of the budget management process and system. The scientific and reasonable budget preparation directly affects the efficiency and effectiveness of resource allocation and thus affects the realization of the strategic goals of the enterprise. The author combined with the actual work on the budget preparation of the main issues and countermeasures should be taken to talk about personal experience and views. First, one of the major problems in the preparation of the annual budget of enterprises: the annual budget of the enterprise is out of step with the strategic development plan of the enterprise. Have