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社会主义市场经济的不断发展使得企业之间的竞争力不断增加,资金作为企业持续发展的重要保证是各个企业高度重视的话题。资金预算不仅是企业计划发展的前提条件,也是企业扩大规模的物质保证。企业积极采取资金预算及管理的目的在于合理分配资金且实现企业的长久发展。但随着诸多资金管理控制问题的涌现给企业发展造成了严重的阻碍。
The continuous development of socialist market economy makes the competitiveness between enterprises continue to increase, capital as an important guarantee for the sustainable development of enterprises is a high degree of importance of all enterprises. Capital budget is not only a prerequisite for the development of enterprise planning, but also the material guarantee for enterprises to expand their scale. The purpose of enterprises to actively adopt capital budget and management is to allocate funds rationally and realize the long-term development of the enterprise. However, with the emergence of many capital management control problems, the development of enterprises has caused serious obstacles.