企业全面预算管理存在的问题及对策研究

Some problems in overall budget management in enterprises and study of countermeasures

推行全面预算管理,是企业强化经营管理、增强战略管理能力、提高经济效益的一项长期任务。本文分析了当前我国企业全面预算管理存在的主要问题,即预算和企业发展战略脱节、预算与财务预算等同、执行力度不强、责任不明确,进而提出了加强全面预算管理的有效措施和对策。

It is a long-term task to perform overall charge of budget management for enterprises to reinforce the management and administration,strengthen the strategic administrative ability,raise the economic efficiency of enterprises,Through analysis and study on problems existed in enterprises performing overall budget management on discrepancy between overall charge of budget management in our enterprises and strategy of enterprises development,equate budgeting with Financial budgeting,feeble in performing,ambiguous in obligation,the article puts forward effective measures to strengthen overall charge of budget management.