企业全面预算管理存在的问题与对策探析

Analysis of Problems and Countermeasures in Enterprise Comprehensive Budget Management

全面预算管理是企业业务运营过程中组织的一系列资金运用、经济活动和对各方面财务关系进行综合处理的一项管理工作的统称。做好全面预算管理,不仅能强化企业内部控制和优化企业资源配置,还有助于实现企业经营发展战略目标,然而,从我国企业全面预算管理现状来看,部分企业全面预算管理存在问题,从而对企业持续健康发展造成了一定影响。论文主要分析了全面预算管理的基本概念及其在企业管理中的重要性,之后分析了企业全面预算管理存在的问题,最后总结了几点解决企业全面预算管理存在问题的对策。

Comprehensive budget management is a general term of a management work that organizes a series of fund utilization,economic activities and comprehensive treatment of financial relations in the process of business operation.Comprehensive budget management can not only strengthen the internal control and optimize the allocation of enterprise resources,but also help to achieve the strategic objectives of enterprise operation and development.However,from the current situation of the comprehensive budget management of enterprises in China,some enterprises have problems in the comprehensive budget management,which has a certain impact on the sustainable and healthy development of enterprises.This paper mainly analyzes the basic concept of comprehensive budget management and its importance in enterprise management,then analyzes the problems existing in enterprise comprehensive budget management,and finally summarizes several countermeasures to solve the problems existing in enterprise comprehensive budget management.