全面预算管理:企业现代化管理的现实需要

Comprehensive budget management——The Actual Need of Modern Management of Business

全面预算管理包括预算组织的建立、预算目标的确定、预算编制、预算执行和预算考核这五个部分,它涉及企业采购、生产、销售、资金、成本费用、财务、信息、人力资源、管理等诸多方面。全面预算管理以其在企业经营管理中的独特功能和作用,越来越受到人们的重视。因此,加强全面预算管理研究,努力探索完善全面预算管理的机制与措施,是现代企业走向科学、和谐和可持续发展的必然选择。

Comprehensive budget management includes the establishment of budget mechanism and target, budget preparation, budget enforcement and budget assessment. It involves many aspects such as purchase, production, sales, capital, cost, fi- nance, information, human resources, and management. Comprehensive budget management in the enterprise management has the unique function and role and it has increasingly attracted people＇s attention. Therefore, to strengthen the comprehensive budget management and strive to explore perfect comprehensive budget management mechanism and measures have become the inevitable choice of the modem enterprise along the way to scientific, harmonious and sustainable development.