论文部分内容阅读
当前,国有企业在我国市场经济体制不断深化发展和完善的趋势下,加快了推进改革的步伐,全面预算管理受到了越来越多国有企业的重视。国企通过利用对资金实行集中管理的手段,能够提高企业自身在市场经济中抵御风险的能力,促进企业资金资源结构的优化配置,有效降低融资成本,促进企业战略目标的实现。通过将全面预算管理与资金集中管理的有机结合,能够有效提高企业内部管理水平,对提高企业的综合竞争力以及企业资源的利用率与配置合理性具有重要的现实意义。本文通过对当前国有企业全面预算管理中存在的问题进行分析,提出结合资金集中管理的相应对策,以期提供可借鉴的价值。
At present, under the trend of deepening the development and perfection of the market economic system in our country, state-owned enterprises have speeded up the pace of promoting the reform. The overall budget management has been paid more and more attention by state-owned enterprises. Through the use of centralized management of funds, state-owned enterprises can enhance their own ability to resist risks in a market economy, promote the optimal allocation of resources structure of enterprises, effectively reduce financing costs and promote the realization of strategic objectives of enterprises. Through the combination of comprehensive budget management and centralized fund management, the internal management level of an enterprise can be effectively improved, which is of great practical significance for improving the overall competitiveness of an enterprise, as well as the utilization rate and allocation rationality of enterprise resources. This article analyzes the existing problems in the current state-owned enterprise’s overall budget management and puts forward corresponding countermeasures combining the centralized management of funds with a view to providing reference value.