我国企业实施全面预算管理的实践与探讨

全面预算管理是一种现代企业的管理模式,通过信息、资金和业务的整合以及适度的分权、授权、业绩评价等,实现合理配置资源、有效贯彻战略、持续改善经营、价值稳步增加的目标。本文阐述了全面预算管理的理论知识,介绍了我国企业实施全面预算管理过程中出现的问题,并进行了原因分析,在借鉴国外实施全面预算管理经验启示的基础上,提出了完善我国企业全面预算管理的措施。

As a modern enterprise management mode, comprehensive budget management achieves the goals of rational resource allo- cation, effective strategy implementation, sustained management improvement and steady value increments by means of the integration of information, capital and business as well as moderate decentralization, authorization and performance evalua- tion. This paper expounds the theory knowledge of comprehensive budget management, introduces the existing problems of Chinese enterprises in the process of implementing the comprehensive budget management, conducts the cause analysis, and puts forward some measures for perfecting the comprehensive budget management of our country on the basis of lessons of foreign countries in implementing the comprehensive budget management.