论项目预算管理的重要性

Discussion on the Importance of Project Budget Management

预算是根据企业自身发展战略及预期经济活动目标等编制的企业未来一定时期内经营、资本、财务等各方面的收入、支出、现金流的总体计划。该计划活动是以货币或实物的形式对企业在一定时期内的财务方面的生产经营活动的细致规划。我国目前仍处于试验阶段,没有建立起牢固的预算理念,管理制度不够完善。为了进一步提高对项目预算管理的认识,必须对项目预算管理展开必要的研究,强调预算管理的必要性,建立规范透明的预算制度。

The budget is an overall plan for the income,expenditure and cash flow of the operation,capital,finance and other aspects of the enterprise in a certain period of time in the future prepared according to the enterprise's own development strategy and expected economic activity targets.The planning activity is the detailed planning of the enterprise's financial production and operation activities in the form of money or material objects within a certain period of time.China is still in the experimental stage at present,without establishing a solid budget concept,the management system is not perfect.In order to further improve the understanding of project budget management,it is necessary to carry out necessary research on project budget management,emphasize the necessity of budget management,and establish a standardized and transparent budget system.