国有企业全面预算管理存在的问题与对策研究

Research on problems and countermeasures in the overall budget management of state-owned enterprises

国有企业落实全面预算管理,就要在体系化和信息化的同时,强化全面预算管理的业务本位和战略导向。文章分析了国有企业在全面预算管理中的四个问题,如成本费用的控制与经营投资的矛盾、预算目标设定的科学化问题、预算全过程的衔接问题和预算管理的绩效考核问题,并从这四个难点出发提出相应对策,认为国有企业坚持业务和财务的双平衡才是深化全面预算管理工作之路。

To implement comprehensive budget management,state-owned enterprises should strengthen the business orientation and strategic orientation of comprehensive budget management while systematizing and informatization.This paper analyzes the four problems of state-owned enterprises in comprehensive budget management,such as the contradiction between cost control and business investment,the scientific problem of budget target setting,the connection of the whole process of budgeting and the performance evaluation of budget management,and puts forward corresponding countermeasures from these four difficulties,believing that state-owned enterprises adhere to the double balance of business and finance is the way to deepen comprehensive budget management.