企业全面预算管理体系构建与优化

Construction and Optimization of Enterprise Overall Budget Management System

对于现代企业而言,全面预算管理体系的构建能够帮助企业将愿景与具体目标联系起来,并且在企业内部的各部门之间进行资源的合理分配与落实,形成环环相扣的资源与管理的良性循环。科学地利用全面预算管理能够有效帮助企业节约成本、提高资源的利用效率、改善企业的治理结构,从而最终提升企业的核心竞争力。从预算管理出发,结合实践应用中全面预算管理遇到的问题和“大智移云”背景下企业的发展战略问题,对于为什么要构建全面预算管理体系以及如何构建进行了进一步分析,以期为企业发挥全面预算管理的作用提供借鉴与思考。

For modern enterprises,the construction of a comprehensive budget management system can help enterprises to link the vision of the struggle with the specific goals,and the reasonable allocation and implementation of resources among the working departments within the enterprise,forming a virtuous cycle of interlocking resources and management.Scientific use of comprehensive budget management can effectively help enterprises to save costs,improve the efficiency of the use of resources,improve the governance structure of enterprises and ultimately enhance the core competitiveness of enterprises.This article embarks from the budget management,combined with practical application of comprehensive budget management problems and"wisdom,moving cloud"under the background of enterprise development strategy,for why should build a comprehensive budget management system and how to build further analyzed,in order to play the role of comprehensive budget management for our country enterprise to provide reference and thinking.