企业全面预算管理系统解决方案研究

Research on the Solution of Enterprise Comprehensive Budget Management System

基于战略目标的预算分解是企业预算管理的前提,有效预算管理是企业内控的基础,合理、全面的预算管理体系也有利于企业战略目标的分解与执行。目前,大多数企业预算管理的手段仍停留在表格或文件的基础上,部分启用信息化手段进行预算管理的企业也未与其业务管理系统进行深入融合。笔者基于企业全面预算管理过程中存在的不足,提出将预算管理全过程与企业日常业务深度融合的全面预算管理系统解决方案。

The budget decomposition based on strategic objectives is the premise of enterprise budget management,and effective budget management is the basis of enterprise internal control.A reasonable and comprehensive budget management system is also conducive to the decomposition and implementation of enterprise strategic objectives.At present,most of the means of budget management of enterprises stay on the basis of forms or documents,and some enterprises that use information-based means to carry out budget management have not integrated their business management system in-depth processes.Based on the deficiencies in the process of comprehensive budget management,this paper proposes a solution of comprehensive budget management system,which integrates the whole process of budget management with the daily business of the enter prise.