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全面预算管理在企业应用的缺陷及对策

Research on the Defects and Countermeasures of Comprehensive Budget Management in Enterprise Application

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随着市场经济的发展,中小型企业迅速成长,规模不断扩大.但是,由于各种原因,目前中小型企业在实施全面预算管理的过程中还面临着诸多困难.文章着重分析了中小型企业在实施财务预算管理过程中遇到的困难,包括预算管理组织机构不健全、预算编制程序不合理、没有充分利用信息技术的发展等,并从构建健全的预算管理组织机构、制定合理的预算编制程序以及充分利用信息技术的发展等角度,就如何破解中小型企业的预算管理难题提供了一些对策.
With the development of market economy,small and medium-sized enterprises are growing rapidly and their scale is constantly expanding.However,due to various reasons,there are still many difficulties in the implementation process.The paper focuses on analyzing the difficulties encountered by small and medium-sized enterprises in implementing financial budget management,including inadequate budget management organizational structure,unreasonable budget preparation procedures,and insufficient utilization of information technology development.The paper also provides some countermeasures on how to solve the budget management difficulties of small and medium-sized enterprises from several perspectives,such as building a sound budget management organizational structure,formulating reasonable budget preparation procedures,and fully utilizing the development of information technology.

small and medium-sized enterprisescomprehensive budget managementbudgeting

李鑫

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中国人寿养老保险股份有限公司天津市中心,天津 300042

中小企业 全面预算管理 预算编制

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(7)
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