新形势下现代企业构建全面预算管理体系的策略研究

Research on the strategy of modern enterprises to build a comprehensive budget management system under the new situation

全面预算管理是一种战略性管理工具,也是一种系统性管理方法。企业需要构建完善的管理体系以充分发挥其作用。目前来看,越来越多的企业将全面预算管理体系建设纳入了管理变革范畴。文章首先对全面预算管理的内涵及特点进行了简要说明,其次从预算编制、预算执行、预算绩效考核、预算信息化等方面讨论了现代企业全面预算管理工作中存在的问题,最后提出了几点企业构建全面预算管理体系的策略。

Comprehensive budget management is a strategic management tool and a systematic management method.It needs to build a sound management system for enterprises to fully leverage its value role.At present,more and more enterprises have included the construction of a comprehensive budget management system into the scope of management reform.This paper first briefly describes the connotation and characteristics of comprehensive budget management,then discusses the problems in the comprehensive budget management of modern enterprises from the aspects of budget preparation,budget implementation,performance appraisal and informatization,finally puts forward several strategies for enterprises to build a comprehensive budget management system.