浅议企业全面预算管理——以中石油为例

Discussion on Comprehensive Budget Management of Enterprise——Taking Petrol China as an Example

文章以中国石油天然气集团公司(简称中石油)为例,讨论了企业全面预算管理的内容,指出中石油目前的全面预算管理取得了组织机构建立、预算流程标准化、预算纠偏及时性、管理方法创新等成效,同时也存在预算制定与企业管理流程脱节、预算考核不到位、覆盖不够全面等问题,针对这些问题提出了完善经营指标体系、重新确定预算制定流程、健全预算考核机制、管理制度覆盖全面等解决对策。

Taking Petrol China as an example, this paper discusses the content of enterprise comprehensive budget management, points out the effect from organization, budget process, budget rectification, management method, and some problems such as out of touch with the enterprise management, imperfect budget assessment. Then it puts forward some countermeasures from perfecting management index system, budget process, budget evaluation mechanism and management system.