企业全面预算管理的现状及对策.pdfVIP

第2009 年第4 期 商 业 经 济 No.4 ，2009 （总第323 期） SHANGYE JINGJI Total No.323 [文章编号] 1009- 6043（2009）04- 0051- 02 企业全面预算管理的现状及对策 彭成勤 （重庆市涪陵榨菜集团股份有限公司， 四川 重庆 408000） [摘 要] 科学的预算方案蕴涵着企业管理的战略目标和经营思想，是企业最高权力机关对未来一定期间经营思想、经 营目标、经营决策的财务说明和经济责任约束。随着市场经济的不断发展，企业面临的竞争越来越激烈，全面预算管理作为企 业内部管理控制的重要环节也显得越来越重要。当前，我国企业全面预算管理组织机构还不完善，预算编制方法模式化，预算 管理缺少事中控制，缺乏有效的考核与激励措施。完善我国企业全面预算管理，应构建全面预算管理环境，提高预算信息质 量，建立激励机制，全面提高预算工作的效率和效果。 [关键词] 全面预算；预算管理；问题与对策 [中图分类号] F272 [文献标识码] A Current Situation and Strategy of Com prehensive Budget Managem ent in Enterprises PENG Cheng- qin Abstract: Scientific budget plan entails strategic target and business thought of enterprise management, is the financial statement and economic responsibility restraint from the supreme power organization enterprise to future business thought, target, and decision. With the development of market economy and increasing competition, comprehensive budget management is more important as an important link with internal management of enterprises. While now in China, the institutions on comprehensive budget management are imperfect, the compiled methods are formulaic, and budget management is lack of intermediate control, evaluation, and incentive measures. In conclusion, to improve comprehensive budget management of Chinese enterprises, we should construct comprehensive budget manage- ment environment and incentive mechanism and increase budget information quality and efficiency of budget. Key words: comprehensive budget, budget management, problems and strategies 一、全面预算的特点 点的预算，而是一个滚动式的概念，是持续不断的。 (三)以市场为导向 (一)全面性