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企业实施全面预算管理是一种内部综合管理控制工具,我国大多数企业已采取全面预算管理来加强内部部门、业务流程的监督和控制。实施全面预算管理,有利于企业提高成本效益和内部管理水平,以及企业内部控制执行效果提升。本文首先分析企业实施全面预算管理的必要性,探讨影响企业全面预算
Enterprises implement comprehensive budget management is an internal comprehensive management control tool, most of our enterprises have taken a comprehensive budget management to strengthen the internal department, business process supervision and control. Implementation of a comprehensive budget management will help enterprises to improve cost-effectiveness and internal management level, as well as enhance the effectiveness of internal control implementation. This article first analyzes the necessity of enterprises to implement a comprehensive budget management, discusses the impact of enterprise overall budget