央企全面预算管理的重点与难点探讨

Discussion on the Key and Difficult Points of Comprehensive Budget Management of Central Enterprises

央企是我国国有经济的重要支柱,主要集中在国家安全、国家经济命脉等关键领域,对我国社会经济的发展有着不可替代的作用。面对当前市场整体环境的变化,央企的发展环境也受到了一定的影响,为了更好地保证央企能够始终在国有经济中维持支柱地位,需要央企主动从自身角度进行思考,做好对全面预算管理方面工作要点的把握,推动央企预算管理水平稳步提升。央企要达成这一目标,应当将加强全面预算管理的意义作为切入点,分析央企在全面预算管理认识、全面预算编制、预算执行、预算分析与调整、预算考核5个方面存在的问题,以及如何进行有针对性的优化,从而实现对企业全面预算管理工作的合理化调整。文章就央企全面预算管理的重点和难点进行探讨,以期为央企经营管理状况的改善提供更加完善的基础环境。

Central enterprises are an important pillar of China's state-owned economy,mainly concentrated in key areas such as national security and the lifeline of the national economy,and play an irreplaceable role in China's social and economic development.In the face of the changes in the overall market environment,the development environment of central enterprises has also been affected to some extent.In order to better ensure that central enterprises can always maintain their pillar position in the state-owned economy,they need to take the initiative to think from their own perspective,do a good job in grasping the key points of comprehensive budget management,and promote the steady improvement of the budget management level of central enterprises.In order to achieve this goal,central enterprises should take the significance of strengthening comprehensive budget management as the starting point,analyze the problems existing in five aspects of comprehensive budget management understanding,comprehensive budget preparation,budget implementation,budget analysis and adjustment,and budget assessment,and how to make targeted optimization,so as to realize the rational adjustment of comprehensive budget management in enterprises.This paper discusses the key points and difficulties of comprehensive budget management of central enterprises,with a view to providing a more perfect basic environment to im prove the management status of central enterprises.