企业全面预算管理及其难点分析

The comprehensive budget management of enterprise and the analysis to its difficulties

随着产学研模式的不断深化,高校与企业的融合不断加强,深入了解企业面临的问题及难点成为高校的新方向。本文从企业财务预算管理的基本概念、实质及特征、主要功能、难点分析等方面进行探讨,为企业全面预算管理提供借鉴。

With the deepening of the mode of production,education and research,the integration between universities and enterprises has been strengthened continuously,which has become a new direction for colleges and universities to deeply understand the problems and difficulties faced by enterprises. This paper discusses the basic concepts,essence and features,main functions and difficulties of financial budget management of enterprises,and provides references for comprehensive budget management of enterprises.