试论企业的全面预算管理

全面预算管理在我国已日益受到了理论界和实业界的普遍重视。文章从全面预算管理是公司治理的重要组成内容的角度对全面预算的重要性、必要性作了阐述,提出了全面预算管理是与日常管理相联系,集有效规划、控制、评价于一体的系统化管理,分析了全面预算的编制程序和重点内容,论述了实施全面预算管理时要解决的几个关键问题和要克服的几个误区,确保全面预算编制科学、合理,并能得到切实有效实施。

To Probe into the Management of Comprehensive Budget of an Enterprise

These days,the management of comprehensive budget has been gaining more attention in theory as well as in industry.The management of comprehensive budget remains an important part of company's administration.Here,the author makes an exposition of its importance and necessity,and points out that it belongs to a systematic management which has connection with the daily management and consists of effective planning,control and evaluation.In order to highlight this aspect,it's quite necessary to grasp its design procedure and some key contents.Meanwhile,in order to obtain an effective implementation,it's supposed to solve some essential issues,and overcome some mistakes simultaneously.