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企业全面预算管理作为一种内部控制方法,越来越得到企业的重视和推广,它兼具控制、评价、激励等多种功能,是一种整合性管理系统。全面预算管理体系站在企业战略的高角度,以价值管理为理念,实现了全员、全过程参与,能够有效地提高企业的经济效益以及整体效益。本文在全球后经济危机的新经济形势下,探讨全面预算管理对企业内部控制的重要性,以及如何加强企业的全面预算管理。
As an internal control method, enterprise total budget management is getting more and more attention and promotion from enterprises. It has many functions such as control, evaluation and motivation. It is an integrated management system. The overall budget management system stands at a high point of business strategy and takes the concept of value management as its objective, realizing the full participation of the entire process and the entire process, which can effectively improve the economic efficiency and overall efficiency of the enterprise. This article explores the importance of total budget management to the internal control of the enterprise and how to strengthen the overall budget management of the enterprise under the new global economic crisis.