浅谈企业全面预算管理的建立

The Comprehensive Budgetary Management of Enterprises

推行全面预算管理是发达国家成功企业多年积累的经验之一,对企业建立现代企业制度、提高管理水平、增强竞争力有着十分重要的意义。现代企业加强全面预算管理要在深入理解其本质、特征的基础上,结合实际生产经营情况探索适合本企业的预算编制、执行和分析方法,从而使全面预算管理在企业中的作用得以充分发挥。

Implementation of a comprehensive budgetary management is the experience accumulated by the successful enterprises in developed countries over the years, and it is significant to establishment of a modem enterprise system, improvement of management level, enhancement of competitiveness. Modem enterprises should get a deep understanding of its nature, characteristics and probe according to actual production operation the budgeting, implementation and analysis method for the enterprise in order that a comprehensive budgetary management can full play its role.