全面预算管理在我国企业中的运用探讨

Discussion on the Application of Comprehensive Budgeting in Chinese Enterprises

全面预算管理是集系统化、战略化为一体的可持续的现代企业管理模式,通过预算编制、执行、控制、评价实现企业生产经营全过程管控,使企业战略得以落地,资源得以合理配置,从而稳步提升企业管理水平。本文分析了我国企业实施全面预算管理存在的挑战和问题,提出了完善全面预算管理的相关建议。

Comprehensive budgeting is a sustainable management model of modern enterprises, which is both systematic and strategic, and it makes an enterprise achieves an entire control of its production and management through budget preparation, enforcement, control and assessment, so that an enterprise strategy is well applied and the resources are properly allocated, which further promotes business management. This paper analyses challenges existing in comprehensive budgeting enterprises in China and offers relevant suggestions on improving comprehensive budgeting.