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预算管理是一种系统的管理方法,通过这种方法,企业可以用来合理分配自己的财务、人力、实物等资源。预算管理在监控战略目标的实施进度、控制开支、预测企业的现金流量与利润方面有着很大的作用,工业企业实施预算管理更有着重要的作用。本文基于企业预算管理的本质出发,探讨了预算管理的定义、特点以及其在工业企业的日常经营活动中的重要作用。接着文章研究了目前我国工业企业预算管理方面存在的问题,并根据这些问题提出改善工业企业预算管理的对策。
Budget management is a systematic management method, through which enterprises can allocate their financial, human resources, physical resources and other resources rationally. Budget management plays a very important role in monitoring the progress of the implementation of strategic objectives, controlling expenditures, and forecasting the cash flow and profits of enterprises. It is even more important for industrial enterprises to implement budget management. Based on the essence of enterprise budget management, this paper discusses the definition and characteristics of budget management and its important role in the daily business activities of industrial enterprises. Then the article studies the current problems in the budget management of industrial enterprises in our country, and puts forward the countermeasures to improve the budget management of industrial enterprises based on these problems.