论企业现代预算管理系统的构建

Discussion on the Setting Up of Modern Budget Management System of Enterprise

本文通过对预算管理的解析,探寻建立现代预算管理应注意的问题。首先应建立现代预算管理的新理念,通过创新性地运用预算评价指标、方法和手段,完善信息反馈机制,搭建完整的闭环的预算控制系统,以完成企业战略目标。

By analyzing the meaning of budget management,this article explores key issues while setting up corporate modern budget management system,on which should be paid much attention.At first,we should set up new concepts of modern budget management.Then through implementing innovatively budget valuating indexes,methodology and approaches,improving the information feedbackmechanism and establishing a closed-cycle budget control system,the strategic target of the enterprise can be realized.