国内外企业全面预算管理实践的探讨

Exploration on the Overall Budget Management of Enterprises at Home and Overseas

企业预算管理及其理论在西方企业已得到不断的丰富与发展。目前,我国大多数企业已经认识到了实施预算管理的重要性,并急切地要求通过推行预算管理来加强企业内部控制,提高企业的经营效率。因此,有必要将西方企业的预算管理兼收并消化使之为我国企业所用,形成适合我国国情、体现我国企业管理特色的企业预算管理模式,并以此提高企业管理效率,适应市场经济发展的需要。

With thedevelopmentofthe time,practiceand theory ofenterprise budgetmanagementhavebeen consistently enriched in the western enterprises. Majority of enterprises in China have been aware of the importance of carrying out budget management, and eagerly applying it to strengthen the internal control, improve the operation efficiency of the enterprises. This paper argues that it is necessary to put this theory into practice in China with consideration of Chinese reality to adapt to the requirement ofdevelopment of market economy in China.