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推行全面预算管理是企业迈向管理科学化和现代化的重要手段。然而,企业在实施全面预算管理的过程中却存在很多问题。鉴于全面预算管理在企业生存和发展中的重要作用和地位,本文阐述了全面预算管理编制过程及执行过程中的对策,希望能为企业实施全面预算管理扫除障碍,使企业的全面预算管理更为有效、有力地开展,充分发挥其应有的作用。
The implementation of comprehensive budget management is an important means for companies to move toward scientific management and modernization. However, there are many problems in the process of implementing comprehensive budget management. In view of the important role and status of the overall budget management in the survival and development of the enterprise, this article elaborates the process of the preparation of the comprehensive budget management and the countermeasures in the implementation process, hoping to remove obstacles for the implementation of comprehensive budget management and make the enterprise’s overall budget management more effective. Effectively and vigorously develop and fully play its due role.