摘要
中小企业编制全面预算有利于从战略角度出发,统筹安排各种资源,保证企业最优决策方案的贯彻与实施,实现企业整体目标。但我国中小企业全面预算的编制与执行情况并不理想,不能达到预期效果。为保证全面预算管理在中小企业的有效实施,应采取加强企业领导对财务预算的重视、改进预算编制方法、设置相应的预算管理工作组织、建立职责分工明确财务预算管理机制、提高全面预算管理人员的综合素质等措施。
Establishment of comprehensive budget in small and medium-sized enterprises helps arrange all resources from strategic perspective,guarantee implementation of the optimal decision-making planning,and realize the overall target of enterprises.But the establishment and implementation on overall budget of small and medium-sized enterprises can not reach its expectation in China.Hence,the following measures should be taken to change the situation,and leaders of enterprises should pay more attention to the budget,improve budgeting methods,build related budget management organization and mechanism,and improve comprehensive quality of budget managers.
出处
《商业经济》
2011年第17期43-44,共2页
Business & Economy
关键词
中小企业
全面预算管理
战略目标
绩效考核
small and medium-sized enterprises
comprehensive budget management
strategic target
performance appraisal
