企业实施预算管理的几个关键问题

Several Key Problems of Enterprise Budget Management

针对我国企业预算管理效果不够理想的现状, 阐述了预算管理应着重处理的几个关键问题:设置专门的预算管理机构,并建立预算工作岗位责任制;以企业战略为基础编制预算;设置弹性预算指标,建立预算预警机制和预算结果质询制度;适时调整、编制动态预算;采取有效的考核与激励措施, 鼓励全员参与预算管理。

To the current situation of the budget management of enterprise of our country with unsatisfactory result, the paper explained several key problems of budget management emphatically: Set up special budget management organization , set up job work responsibility system of the budget; Prepare budget based on enterprise's strategy; Set up the elastic budget indexes, Set up the early warning mechanism of budget and budget enforcement result inquiry system; Adjust the budget in good time and work out the dynamic budget; Take the effective examination and incentive measures and encourage participating in the budget management wholly.