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建立和完善现代企业财务管理机制,就是要以预算为主体,建立全面预算管理制度,对企业生产经营的各个方面和整个过程实施指导、组织、协调和控制,形成一个综合、高效的运行机制,以保证企业经营目标的实现。一、全面预算管理是财务管理的中心现代企业管理要以财务管理为中心,而全面预算管理的有效运行,则是确立财务管理在企业管理的中心地位的关键。1、全面预算管理是市场经济的客观要求在市场经济条件下,企业生产经营活动是根据市场需求由企业自主决策。市场经济环境瞬息万变,潜伏着诸多不确定性
To establish and improve the modern enterprise financial management mechanism is to set the budget as the main body and establish a comprehensive budget management system to guide, organize, coordinate and control all aspects of the production and operation of the enterprise and the entire process to form a comprehensive and efficient operation mechanism, To ensure the realization of business objectives. First, the overall budget management is the center of financial management Modern enterprise management to financial management as the center, and the effective operation of a comprehensive budget management is the establishment of financial management in the center of business management, the key. 1, the overall budget management is an objective requirement of the market economy In the market economy conditions, the production and business activities of enterprises according to market demand by the enterprises to make their own decisions. The rapidly changing market economy, lurking a lot of uncertainty