浅析企业全面预算管理

Brief Introduction of Enterprise Budget Management in an All-round Way

预算管理是保证企业按计划运营的有效手段,近年来,财政部相继发布了有关预算管理的暂行办法及指导意见,并引进了发达国家的全面预算管理机制,为企业全面预算管理的实施提供了制度性指南。地勘企业推行全面预算管理将有助于提高其经营效益,全面预算管理包括编制预算、预算执行、预算考核三个环节。企业在实施全面预算管理过程中,应注意以下几个方面的问题:明确产权关系、完善公司治理结构;加强员工培训、树立全员预算管理观念;预算管理要与企业战略目标相一致、设置专门的预算管理机构,建立科学的预算管理信息系统。

Overall budget management include: budget making,budget performance,and budget check.The paper focuses on the specific methods required for the implementation of overall budget management: well defining property relations,perfecting the improvement structure of the company,strengthening job training for the workers,fostering the awareness of the budget management of the whole staff;it goes on point out that budget management must be in keeping with the strategic goals of enterprises,set up special budget management organization,and establish scientific budget management information system.