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预算管理是企业为了顺利地达到经营目的,对未来的一定时期编制预算作为经营计划并根据这种预算来统一管理经营活动的一种经营管理方法。近年来,许多企业通过学习邯钢经营管理经验,不断总结完善预算管理制度,预算管理水平有了明显提高。但是企业目前的预算管理仍存在不少问题。下面笔者根据如下所存在的问题谈点粗浅看法。
Budget management is a business management method in order to smoothly achieve business goals, and to prepare budgets for a certain period of the future as a business plan and to manage business activities in accordance with such budgets. In recent years, many companies have continued to sum up and improve the budget management system by learning from the management and management experience of Handan Iron and Steel Co., Ltd. The budget management level has been significantly improved. However, there are still many problems in the current budget management of enterprises. Below, the author discusses some superficial views based on the following problems.