关于企业集团实施全面预算管理的探讨

Discuss for the all-side budget management's application in enterprise group

企业实施全面预算管理是一种企业管理机制,是对与企业的存续相关的投资活动、经营活动和财务活动的未来情况进行预算控制的管理及其制度安排。全面预算管理是一种企业战略思想,它又是公司治理的一种激励机制.企业集团公司实施全面预算管理不同于单纯的预算编制,它是将企业的决策目标及其资源配置整合的有效途径。实施全面预算管理一定要解决好企业的组织设置、预算编制、执行与监督、评估与考核、反馈与调整等工作环节。

It is a kind of manage institution that enterprise carry out the all-side budget management,and it is control management, institution arrangement which relate to investment activity,managing activity and financial activity.Besides,the all-side budget management is a strategic idea,a exciting system for the enterprise. Applicating the all-side budget management in the enterprise group company is different with a single budget establishment.It is a efficiency way for combing decision goal and resource collocation in the enterprise. Carrying out the all-side budget management must solve the working link among organization setup, budget establishment, execution and supervisor,evaluation and check,feedback and adjustment.