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随着市场经济的发展和现代企业制度的不断深入,财务管理在企业发展中的作用愈发凸显。在企业管理方式的选择中,全面预算管理以其独到的功能和作用,愈发引起管理者们的重视。据调查,发达国家90%的大中型企业都坚持实行全面预算管理,并取得了很大成效。然而目前,国内企业对全面预算管理方法的运用效果尚且不佳。基于此,笔者立足于国内企业,围绕全面预算管理试展开研究,希望能够对我国企业的未来发展略尽绵薄之力。
With the development of market economy and the deepening of modern enterprise system, the role of financial management in the development of enterprises has become increasingly prominent. In the choice of the mode of enterprise management, the overall budget management has attracted more and more attention from managers with its unique functions and functions. According to the survey, 90% of large and medium-sized enterprises in developed countries insist on implementing full budget management and have achieved great success. However, at present, the effect of domestic enterprises on the overall budget management method is still not good. Based on this, the author bases itself on domestic enterprises and conducts research on comprehensive trial management of budget management in the hope of making a modest contribution to the future development of Chinese enterprises.