预算管理及其在我国企业中的运用

Budget control and its application in Chinese enterprises

企业全面预算主要包括业务预算和财务预算。在实际工作中 ,企业应通过设置预算管理委员会、编制与审核预算、确定管理目标、进行期中控制、加强预算分析与考核等几方面进行操作。结合预算管理在我国企业的应用现状 ,企业在实施预算管理中必须注意以下问题 :预算观念要转变 ;预算内容和预算方法的设置要结合实际 ;预算管理要与财务管理紧密结合 ;充分发挥预算管理的激励作用 ;

The overall budget of enterprise mainly includes business budget and financial budget.In practice,enterprises should implement it from such aspects as setting up budget control committee,making and examining budget,defining the aims of control,conducting interim control,and strengthening budget analysis and assessment.Combining with the current situation of budget control,Chinese enterprises should attach significance to the following problems during the course of budget enforcement:budgetary viewpoint should be changed;budgeting content and technique should be set in the light of specific conditions;integrating budget control with financial management closely;making full use of the incentive function of budget control;preventing some unsuitable inclination when launching budget business.