会计预算管理中应注意的问题

Discussion on problems should be paid attention to in accounting budget management

预算作为企业发展的一种管理工具,一定要融入系统的企业管理链中才能真正发挥其作用。预算想要发挥其应用价值,绝对不能脱离企业的经营和管理,不能与社会的实际需求相脱节。通过分析会计预算编制的主体定位,分析预算编制流程的重构,探讨预算编制基础选择,提出预算管理方法。

As a management tool of enterprise development,budget must be integrated into the systematic chain of enterprise management to really play its role.The budget absolutely can not be separated from the business management,and can not be out of touch with the actual needs of society.By analyzing the main body of accounting budgeting,this paper analyzes the reconstruction of budgeting process,discusses the basic choice of budgeting and puts forward the method of budget management.