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随着社会经济以及企业内部控制管理制度的快速发展,加强制药企业全面预算管理工作已经成为制药企业内部管理的关键环节,对于改善制药企业的产品质量、增强制药企业生产经营效益至关重要。但是由于现代企业市场竞争压力逐步增大,制药企业原有的预算管理运营机制已不能满足企业生存发展的需要,制药企业的全面预算管理制度基础建设尚不牢固、全面预算管理制度仍不规范合理、全面预算管理运行机制还不科学完善等。因此为了更好的适应市场经济的发展以及企业财务管理的改革,从根本上改善制药企业的全面预算管理工作已势在必行。
With the rapid development of social economy and internal control management system, strengthening the overall budget management of pharmaceutical enterprises has become a key link in the internal management of pharmaceutical enterprises. It is of vital importance to improve the quality of pharmaceutical enterprises and enhance the efficiency of pharmaceutical enterprises. However, due to the pressure of competition in the market of modern enterprises, the original budget management and operation mechanism of the pharmaceutical enterprises can no longer meet the needs of the survival and development of enterprises. The overall budget management system of the pharmaceutical enterprises is not yet firmly established and the system of comprehensive budget management is still not standardized , Comprehensive budget management mechanism is not yet scientific and so on. Therefore, in order to better adapt to the development of market economy and the reform of enterprise financial management, it is imperative to fundamentally improve the overall budget management of pharmaceutical enterprises.