浅谈企业预算管理中的几个问题

Some Problems in Enterprise Budget Management

该文试从预算指标的选择、预算目标分解实施到各预算单位过程中的分解依据再认识和资产计价等三个方面着手,对企业在全面预算管理中的盲区作一分析,旨在使预算管理能真正起到提高企业管理水平的作用。

This article analyzes three points as follows: choosing of the budget aim, recognition of the rules accord-ing to which budget aim is implemented in each budget unit, and asset accounting. The aim of the article is to set out the misunderstanding happening in the implementation of budget management, analyze the status and try to exert the real use of budget management in modern company management.