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摘要:随着经济时代的发展,企业预算在企业发展过程中起着越来越重要的作用。用过预算可以帮助企业实现经营目标,更好地提高经济效益,优化资源配置、并协调各方面工作有条不紊的进行... 摘要:
随着经济时代的发展,企业预算在企业发展过程中起着越来越重要的作用。用过预算可以帮助企业实现经营目标,更好地提高经济效益,优化资源配置、并协调各方面工作有条不紊的进行。预算管理在建立现代企业制度、提高管理水平、增强竞争力方面发挥着十分重要的作用。但就目前我国企业的预算状况来看,与西方国家相比还有很大的差距。西方国家的预算体制比较成熟,并且能够灵活的运用到企业当中,在实现企业的经营目标中发挥着重要的作用。而国内企业的全面预算大部分都不成熟、不规范、不严格,只是流于形式,严重影响了全面预算管理作用的发挥。
基于我国目前的状况,以及多年来各界学术研究者对企业全面预算这方面的研究。本文对企业全面预算管理的现状和问题进行了阐述并说明了它的弊端,并深刻分析其发生的原因,着重提出了相关的应对措施,以缩小我国与西方发达国家的差距,最大发挥企业全面预算机制的作用,提高企业的经济效益和市场竞争力。为我国优化企业管理,提高经济效益提出了相应的借鉴。
关键词:预算 问题 对策
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坚毅88
2015-01-29 · TA获得超过182个赞
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Abstract:
with the development of economy, enterprise budget plays more and more important role in the process of enterprise development. Used budget can help companies achieve business objectives, to improve economic efficiency, optimize resource allocation, and coordinate all aspects of the work carried out methodically. Budget management plays a very important role in the establishment of modern enterprise system, improve the management level, and enhance competitiveness. However, the current budgetary situation of the enterprise point of view, compared with Western countries, there is a big gap. Budget system in Western countries is relatively mature, and the flexibility to apply to the enterprise, plays an important role in achieving the business objectives. The overall budget of most domestic enterprises are not mature, non-standard, not strict, just a mere formality, a serious impact on the overall budget management role to play. And academic researchers who have studied various sectors of the enterprise overall budget in this area based on the current situation in China. In this paper, the current situation and problems of enterprise-wide budget management are described and explained its drawbacks, and profound analysis of its causes, and highlighted the relevant response measures to narrow the gap between China and Western countries, and maximize enterprise-wide the role of budgetary mechanisms, and improving economic efficiency and market competitiveness. For China to optimize enterprise management, improve economic efficiency made the corresponding reference.
Keywords: Budget Problems Countermeasures
诚恳还盎然丶饼干X
2015-01-19 · TA获得超过274个赞
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