传媒企业全面预算管理体系构建与实践研究——基于X公司全面预算管理分析

Research on the Construction and Practice of Comprehensive Budget Management System in Media Enterprises: Based on the Total Budget Management Analysis of X Company

实施全面预算管理有利于传媒企业防范企业经营风险,全面提升管理水平。人为因素的抵制、偏离企业战略目标、预算执行不到位、预算编制依据不科学、全面预算考评效果不佳等问题是影响其有效实施的主要因素。应遵循目标、编制、执行与控制的合理程序,全面构建预算管理体系。结合X企业经营实际,系统分析全面预算管理的实际运行实际效果,佐证了理论体系的有效性。

The implementation of comprehensive budget management will help media companies prevent business risks and comprehensively improve their management level.Human resistance,deviation from corporate strategic goals,inadequate budget implementation,unscientific budget preparation basis,and poor overall budget appraisal are the main factors affecting its effective implementation.The reasonable procedures of objectives,preparation,execution and control shall be followed to construct a comprehensive budget management system.Combining the actual operation of X enterprise,the systematic analysis of the actual effect of the actual operation of the comprehensive budget management proves the effectiveness of the theoretical system.