中国企业预算管理的应用现状:一项调查研究

Survey on the application of budget in China

本文采用问卷调查法,研究了中国企业预算管理的现状。研究发现,尽管预算管理在我国企业的实践中得到了较大范围的应用,但是依然存在预算执行不力、滚动预测弱化、信息化程度低、缺乏建模能力等问题。基于此,本文提出提升滚动预测能力和智能化预算水平的预算管理发展建议。

This paper investigates the present situation of budget in Chinese enterprises by questionnaire.It is found that although budget has been widely used in the practice of Chinese enterprises,there are still some problems including weak budget execution,weak rolling forecast,low degree of informationization and lack of modeling ability.Based on this,this paper puts forward some suggestions for the development of budget such as improving the rolling forecasting ability and developing intelligent budget.