摘要
近10年來，經(jīng)歷過市場無數(shù)次實踐驗證后，中國企業(yè)也逐步認識到全面預(yù)算管理的價值，2000年9月,國家最高行政主管部門下發(fā)《國有大中型企業(yè)建立現(xiàn)代企業(yè)制度和加強管理的基本規(guī)范》后,全面預(yù)算管理成為我國企業(yè)高層決策與管理的核心內(nèi)容。
本文通過對全面預(yù)算管理在我國的發(fā)展現(xiàn)狀，以xx電力設(shè)備有限公司的預(yù)算管理為例，分析了企業(yè)全面預(yù)算管理過程中執(zhí)行力不足這一實際問題。并且為企業(yè)設(shè)計了適合自身的全面預(yù)算管理目標及編制程序，給出提高預(yù)算管理的建議，使全面預(yù)算管理真正的成為企業(yè)的管理核心。
關(guān)鍵詞：預(yù)算管理 預(yù)算執(zhí)行力 預(yù)算管理機制
Abstract
Over the past 10 years，after innumerable market practices confirmation, the Chinese enterprises have realized the value of comprehensive budget management. In September 2000, the national highest administrative departments issued the basic norms for stated-owned large and medium-sized enterprises, the comprehensive budget management as a high-level decision-making of China's enterprises and management of the core content.
This article through to the comprehensive budget management in our country's development present situation, take the WU ZHOU power equipment Limited company's budget management as an example, analyzing the reason of weak budgeting implementation in the company. And designed for the company for its own management objectives and the comprehensive budget formulation process, and hopes to improve the management of enterprise budget deficiencies, given recommendations to improve budget management, so that a comprehensive budget management has become the real core of enterprise management.
Key words: budget management budget implementation
mechanism of budgeting management