随着科学技术的迅速发展,市场竞争日益激烈,现代企业所处的经营环境对管理者已提出了更高的要求:一方面迫切要求企业将有限的人力、物力、财产用得更合理、科学,另一方面迫切要求企业对外部环境的灵活反应和适应能力更强。对不同的企业来说,可能有各自的办法,但是如果剖析一些成功企业的经验并加以借鉴,因地制宜地形成一套预算管理模式并加以运用 With the rapid development of science and technology and increasingly fierce market competition, the management environment in which modern enterprises are operating has set higher demands on managers: on the one hand, they urgently require enterprises to use limited manpower, material resources and property more rationally and scientifically On the other hand, it urgently requires enterprises to have more flexibility and adaptability to the external environment. Different enterprises may have their own solutions, but if we analyze and learn from the experience of some successful enterprises, we will formulate and apply a set of budget management mode according to local conditions