企业全面预算管理存在的问题及应对措施
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摘要
全面预算管理是管理会计的重要内容之一。随着经济不断发展,对全面预算管理的要求也越来越高,企业全体员工应充分了解全面预算的重要意义,根据企业实际情况,建立科学化信息系统,科学编制预算,制定可行预算目标,在预算执行过程中严格按照体系要求对预算目标进行分解、分析、控制、调整,及时发现问题,高效解决问题,设计合理激励措施和考核办法,不断改进和完善全面预算管理体系,从而推动企业整体实力的上升。文章通过总结全面预算管理的作用,并从实践层面分析其在应用中存在的问题,继而提出应对措施,为企业实施全面预算管理提供参考。
Comprehensive budget management is one of important contents in management accounting. Higher and higher requirements are proposed to comprehensive budget management with economic development. Enterprise staff should fully understand the important significance of comprehensive budget. A scientific information system should be established according to the enterprise actual situation. Budget should be compiled scientifically, feasible budget target should be formulated, the budget target should be decomposed, analyzed, controlled and adjusted during budget implementation in strict accordance with the requirements of the system, and problems can be discovered timely, thereby highly solving problems. Reasonable incentive measures and evaluation methods should be designed for continuously improving and perfecting comprehensive budget management system, thereby promoting the enterprise in improving overall strength. In the paper, the function of comprehensive budget management is summarized, problems in applications are analyzed from the practice level, thereby proposing countermeasures, and providing reference for enterprises to implement comprehensive budget management.
Comprehensive budget management is one of important contents in management accounting. Higher and higher requirements are proposed to comprehensive budget management with economic development. Enterprise staff should fully understand the important significance of comprehensive budget. A scientific information system should be established according to the enterprise actual situation. Budget should be compiled scientifically, feasible budget target should be formulated, the budget target should be decomposed, analyzed, controlled and adjusted during budget implementation in strict accordance with the requirements of the system, and problems can be discovered timely, thereby highly solving problems. Reasonable incentive measures and evaluation methods should be designed for continuously improving and perfecting comprehensive budget management system, thereby promoting the enterprise in improving overall strength. In the paper, the function of comprehensive budget management is summarized, problems in applications are analyzed from the practice level, thereby proposing countermeasures, and providing reference for enterprises to implement comprehensive budget management.
引文
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[3] 财政部会计资格评价中心.高级会计实务[M].北京:经济科学出版社,2018:137.
[4] 何君.企业预算管理中存在的问题与建议[J].财会学习,2016(3):91.
[5] 陈文剑.企业资金的预算管理[J].中国乡镇企业会计,2011(12):86.