企业实施全面预算管理存在的困境及策略探析

Analysis on the Difficulties and Strategies of Implementing Comprehensive Budget Management in Enterprises

目前,企业施行全面预算管理仍然存在一些问题。文章对企业施行全面预算管理所存在的问题进行分析后发现,目前企业施行全面预算管理出现的问题有无法体现全面预算管理的作用、全面预算管理体系不完善、全面预算管理与企业战略发展目标不一致、全面预算管理编制算法落后等。基于此,文章提出了完善全面预算管理体系、将全面预算管理与企业战略目标有机结合等策略,以期能够为相关企业提供参考。

At present,there are still some problems in the implementation of comprehensive budget management in enterprises.This paper analyzes the problems existing in the implementation of comprehensive budget management in enterprises,and finds that the problems in the implementation of comprehensive budget management in enterprises include the inability to reflect the role of comprehensive budget management,the imperfect comprehensive budget management system,the inconsistency between comprehensive budget management and the strategic development goals and the backward compilation algorithm of comprehensive budget management,etc.Based on this,this paper puts forward some strategies,such as perfecting the comprehensive budget management system and organically combining the comprehensive budget management with the strategic goals of enterprise,hoping to provide reference for related enterprises.