浅析民营企业全面预算管理

Brief analysis on the comprehensive budget management in nongovernmental businesses

在发达国家,全面预算管理是广泛使用的一种企业管理方法,我国现阶段并未在企业中推行,尤其是在民营企业中。而事实上,民营企业面临改善法人治理结构和应对外部竞争等问题,推广全面预算管理更有其必要性;本文分析了部分民营企业在实行全面预算管理中存在的一些问题,并对如何完善民营企业的全面预算管理提出了建议。

In the developed countries, comprehensive budget management is a widely employed business management measure, but it has not been implemented in most enterprises in our country, especially in nongovernmental businesses. The real fact is that plenty of nongovernmental businesses in China are faced with numerous problems such as how to improve the corporate management structure and cope with exterior competition, so it is very necessary to popularize the comprehensive budget management in these businesses. This article analyzes some problems existing in the comprehensive budget management process, and puts forth suggestions of how to perfect the comprehensive budget management in nongovernmental businesses.