企业推行全面预算管理的方法和作用

Approaches and Function of Initiating General Budgetary Management in Enterprises

企业推行全面预算管理,可促进企业经营决策的科学化,明确工作目标,使企业管理方式由直接管理转向间接管理,正确评价各级各部门的工作效绩。推行全面预算管理的基本方法是预算组织设置、预算的编制、预算的执行与监督、预算执行结果的评估与考核、信息的反馈与预算调整。预算目标的制定要符合实际,预算管理要始终坚持贯穿"一条线"原则,以提高预算管理的可操作性,使考核结果客观公正、科学合理。

Initiating the general budgetary management ean be benefieial to enterprises in many ways. It helps management decisions be made seientifie and business targets elear, management mode be ehanged from direet to indireet and right evaluation of budget performance with regard to different levels and departments within enterprises. Essential steps in earrying out the general budgetary management are, to set up funetional department, eompilation, implementation and supervision, performanee evaluation and examination, information feedbaek and adjustment. In order to improve the operability of budgetary management, as well as to make the examination result be objective, fair, seientifie and rational, it is advisable that the budget objeet be set realistieally, and the budgetary management be always under eontrol of the one line prineiple.