全面预算管理文献综述

Comprehensive Budget Management Literature Review

全面预算管理将企业生产经营与协调控制集于一个管理体系,是现代企业管理会计应用中最常用的工具之一。21世纪以来,我国由计划经济转为社会主义市场经济,公平与竞争机制逐步建立,企业全面预算管理面临新的挑战与机遇。本文总结了我国全面预算管理的模式发展进程及其在企业中的应用成效,指出目前全面预算管理的不足之处和创新方向,对于推动企业全面预算改革、提高适应时代变化能力具有重要意义。

Comprehensive budget management integrates enterprise production management and coordinated control into one management system,which is one of the most commonly used tools in modern enterprise management accounting applications.Since the 21st century,China has transitioned from a planned economy to a socialist market economy,a fair and competitive mechanism has been gradually established,and enterprises'comprehensive budget management is facing new challenges and opportunities.This paper summarizes the development process of China's comprehensive budget management model and its application effectiveness in enterprises.It points out that the current deficiencies and innovation directions of comprehensive budget management are of great significance for promoting enterprises'comprehensive budget reform and improving their ability to adapt to changes in the times.