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预算作为企业资源合理配置和提高资本使用效率的重要手段,在实施过程中,由于在编制的科学性、制度保障性和信息充分性方面存在一定的问题,预期目标与实施效果存在一定的偏差,因此,结合企业现实中存在的各种问题进行综合分析,提出合理建议,方能保证预算在企业运营中发挥应有的管理与控制作用,实现企业战略目标。
Budget as an important means of rational allocation of corporate resources and enhancing the efficiency of capital use. In the process of implementation, due to some problems in the preparation of scientific, institutional security and information adequacy, there is a certain deviation between the expected target and the implementation effect, Therefore, combining the various problems existing in the enterprise reality, we can make a comprehensive analysis and put forward reasonable suggestions to ensure that the budget can play its proper role of management and control in the operation of the enterprise so as to realize the strategic goal of the enterprise.