试论现代企业的全面预算管理

On Master Budget Management of Modern Enterprises

企业进行全面预算管理要以目标利润为导向,实行全面预算管理能提高企业综合盈利能力、激发工作积极性、使各部门的经济活动协调一致、正确评价各级各部门的工作效绩。全面预算管理是一种全员、全额、全程的控制。推行全面预算管理要建立全局观,要同企业经营者和职工的经济利益相结合。

Practising master budget management should be oriented to the target profit. It can improve the general ability of enterprise and stimulate the enthusiasm for work, make the economical activity of enterprise consistent, and correctly evaluate the effect of each deparment. Master budget management is the control of entire staff, all budget and whole process. Practising master budget management should be established as a whole and connected with the profit of enterprise managers and staff.