论文部分内容阅读
由于我国开展预算管理的时间短、经验少,因而不可避免地存在许多不完善的地方,其中一个致命的缺陷就是对预算管理的错误认识,笔者曾经亲身参与到一国有大型企业集团预算管理工作中,深刻体会到这一点。这些错误认识不仅导致预算管理形同虚设,无法发挥其实际功效,而且浪费企业资源,违背提高企业经济效益的根本目标,最终阻碍企业向前发展。因此,排除对预算管理的错误认识,走出预算管理的误区,是企业深入开展预算管理的当务之急。
Due to the short time and lack of experience in budget management in our country, there are many imperfections inevitably. One of the fatal flaws is the wrong understanding of budget management. The author once personally participated in the budget management of a large state-owned enterprise group , Deeply understand this point. These misperceptions not only lead to the negligence of budget management, can not play its actual effect, but also a waste of corporate resources, contrary to the fundamental goal of improving the economic efficiency of enterprises, and ultimately hinder the development of enterprises. Therefore, excluding the mistaken understanding of budget management, out of misunderstanding of budget management, is an urgent priority for enterprises to conduct in-depth budget management.