目前预算工作中存在的几个问题（Several problems existing in budget work at present）.doc

目前预算工作中存在的几个问题（Several problems existing in budget work at present） Budget management is a main way of management is widely used in many enterprises, in April 2002 the Ministry of Finance issued guidance on the enterprises financial budget management is the requirement of the large and medium-sized state-owned enterprises have to budget. However, due to various reasons, there are still many problems in the practice of budgeting. First, the lack of understanding of budget management functions At present, many enterprises to the budget management function of lack of knowledge, pure and budget to budget, budget management and the enterprise will not combine well, and make the budget independent of enterprise management, has become a closed system, did not give full play to the budget management function. Often the focus of the budget on specific digital plans, so that after the budget is made up, but some simple numbers and forms, can not play the role of management, budgeting to become a mere formality. In this situation, mainly is the concept of the understanding of budget is not deep, just put the budget as a tool, not put it as a kind of management method to use, it also reflects the understanding of overall budget management practice is limited, the lack of a deeper understanding. Generally speaking, budget refers only to the basic tool for implementing budget management, and this is also generally accepted in practice. Comprehensive budget management is more focused on the management mechanism, the low level functions of enterprise resource allocation, is generally based on the centralized system; high level function is based on the enterprise value management, focus on long-term planning and enterprise performance evaluation of the enterprise resources, is established on the basis of decentralization. Two, relying too much on financial data At present, the preparation of the enterprise budget is based on financial data, which is of course a natural choice, and e