浅析企业全面预算管理

Comprehensive Budget Management of Enterprise

全面预算管理是企业管理的核心内容之一,在企业管理实践过程中起到的作用日益重要。我国企业成功引进全面预算管理思想,成为公司保证发展战略、规范精细管理、优化资源配置、提高竞争能力的有效管理手段。与西方全面预算管理的成熟程度相比,还存在着不足。通过对全面预算管理体系进行分析,总结企业全面预算管理方面存在的战略频繁调整影响预算体系、信息不对称、考评制度造成员工压力过大、预算部分数据失真问题,并提出相关加强企业战略研究、提高信息对称、加强检查工作、采用以人为本的管理模式、形成独特的企业文化的建议。

Comprehensive budget management is one of the core contents of enterprise management,which plays an increasingly important role in the process of management practice.Chinese enterprises have successfully introduced the ideas of comprehensive budget management,which has become effective management means to ensure development strategy,regulate fine management,optimize resource allocation and improve competition ability.Compared with the maturity of comprehensive budget management in the west,there are still some shortcomings.Analyzing the comprehensive budget management system,the study summarizes the problems in terms of frequent strategic adjustments,information asymmetry,employee pressure by checking system and partial data distortion,and puts forward some suggestions.The enterprises should strengthen the strategy research,improve the information symmetry,strengthen inspection,use the humanist management model and form a unique corporate culture.