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在西方经济发达国家中,企业预算管理工具已经拥有了一百多年的历史,而在我国正式运行和应用也只有短短二十多年的时间。但是,无论是在西方经济发达国家,还是在我国这样的社会主义发展中国家,预算管理在企业管理中的核心地位不容动摇。但是,近年来随着我国社会主义市场经济的飞速发展,随着全球经济一体化发展进程的不断加快,我国企业在应用预算管理的过程中出现了一些新的困境和问题。学术界和实务界站在不同的角度、多层面地对企业预算管理的实施效果提出了质疑。本文将针对我国企业中预算管理实施存在的困境进行分析,并对缓解这些困境提出有效的建议和措施。通过本文的研究,期望能够为我国企业更好地开展预算管理活动提供有益的帮助和启迪。
In western economically developed countries, enterprise budget management tools already have a history of more than one hundred years, but in our country formally run and applied only a short span of more than two decades. However, no matter in the western economically developed countries or the socialist developing countries such as ours, the central position of budget management in business management can not be wavering. However, with the rapid development of China’s socialist market economy in recent years, with the continuous acceleration of the development of the globalization of the global economy, some difficulties and problems have emerged in the application of budget management by Chinese enterprises. Academics and practitioners stood at different angles and challenged the implementation effect of enterprise budget management in many aspects. This article will analyze the existing difficulties in the implementation of budget management in Chinese enterprises, and put forward effective suggestions and measures to alleviate these difficulties. Through the research in this paper, it is hoped that it can provide useful help and enlightenment for Chinese enterprises to carry out budget management activities better.