摘要
随着市场经济体制改革的不断推进,企业在落实战略发展目标的同时,需要不断加强内部管理。自20世纪90年代引进预算管理之后,在各部门的支持下,这一理念在我国得到了广泛应用,且进入了实施阶段。预算管理是当代企业实现战略发展目标的根本保障,可以持续增强企业的核心竞争力,但企业在应用预算管理策略时仍然存在一些问题。论文主要针对企业全面预算管理展开分析,在探讨企业全面预算管理面临的困境的基础上,提出了一些解决办法,以期为我国企业实施全面预算管理提供可靠的参考和建议。
With the continuous advancement of the reform of the market economic system, enterprises need to constantly strengthen internal management while implementing strategic development goals. Since the introduction of budget management in the 1990s, with the support of various departments, this concept has been widely used in China and has entered the implementation stage. Budget management is the fundamental guarantee for contemporary enterprises to achieve strategic development goals. It can continuously enhance the core competitiveness of enterprises. However, there are still some existing problems when enterprises apply budget management strategy. This paper mainly analyzes the enterprise comprehensive budget management, and puts forward some solutions on the basis of discussing the predicaments faced by enterprise comprehensive budget management, so as to provide reliable reference and suggestions for the implementation of comprehensive budget management in China’s enterprises.
作者
陈红
CHEN Hong(Guangdong Ruizhu Housing Industrial Technology Co.,Ltd.,Foshan 528000,China)
出处
《中小企业管理与科技》
2022年第8期1-3,共3页
Management & Technology of SME
关键词
企业
全面预算管理
困境
策略
enterprise
comprehensive budget management
predicament
strategy
