全面预算管理在我国企业的应用探析

Analysis of Application of Overall Budget Management to Enterprises in Our Country

全面预算管理正在被越来越多的企业所接受。但在实际运行中,很多企业仍存在观念上的误区,从而制约了其作用的发挥。全面预算管理,是企业契约关系的贯彻推行机制,是企业组织结构的一部分,更是企业与环境的相互依存适应机制。全面预算的运行有赖于建立有效的信息反馈系统和业绩考评体系,全面预算管理对当前我国企业提高法人治理水平和加强财务管理是一条切实可行的路径。

Overall budget management is being accepted by more and more enterprises.But in practice,many enterprises still have wrong concept of it,which thus restricts its function.As the implementing mechanism of the enterprises＇ contract relationship,the overall budget management is part of the enterprise organization as well as the adaptation mechanism of the enterprise and environment.Operating the overall budget management depends on establishing effective information feedback system and performance evaluation system.Therefore,the overall budget management is a viable path for the enterprses to improve the corporate governance level and strengthen the financial management.