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全面预算是一系列反映企业未来一定预算期内预计财务状况和经营成果,以及现金收支等价值指标的各种指标的总称。预算管理是企业对未来整体经营规划的总体财务安排,是一项重要的管理工具。推行全面预算管理是发达国家成功企业多年积累的经验之一,对企业建立现代企业制度、提高管理水平、增强竞争力有着十分重要的意义。本文就推行全面预算管理有关问题谈几点看法。
The overall budget is a general term for various indicators that reflect the estimated financial status and operating results of the enterprise in the coming budgetary period and other indicators of value such as cash receipts and payments. Budget management is the overall financial arrangement for the overall business planning of the enterprise in the future and is an important management tool. The implementation of comprehensive budget management is one of the experiences accumulated by successful enterprises in developed countries for many years and is of great significance to enterprises in establishing a modern enterprise system, improving their management level and enhancing their competitiveness. This article on the implementation of a comprehensive budget management related to talk about several issues.