全面预算管理的体系框架和主要功能

System Framework and Main Functions of Comprehensive Budget Management

企业全面预算管理的总体实施思路是结合预算管理的专业化手段促进企业综合效益的提高,组织和协调企业的经营生产活动。目前,在行业市场竞争整体转型的背景下,全面预算管理的重点实践工作应当融入企业各个业务的实施环节。因此,文章探讨了全面预算管理的基本功能和体系框架组成方式,合理提出了完善全面预算管理体系的对策。

The overall implementation idea of enterprise comprehensive budget management is to combine the professional means of budget management to improve comprehensive benefits of enterprise, and to organize and coordinate the operation and production activities of enterprises. At present, in the context of the overall transformation of industry market competition, the key practice of comprehensive budget management should be integrated into the implementation of each business of the enterprise. Therefore, this paper discusses the basic functions and system framework of comprehensive budget management, and reasonably puts forward some countermeasures to improve the comprehensive budget management system.