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汽车工业面临国内外汽车厂商激烈竞争的局面。要想在这一竞争中求得生存,汽车企业只有苦练内功,学习国外企业的优秀管理经验,注重制度创新,管理创新。改善和加强预算管理应是管理创新的一个重要方面。一、财务预算的内涵及其重要性预算与预测有密切的关系。预算是在科学的生产经营预测与决策基础上,用价值和实物等各种形态反映企业未来一定时期内的生产经营及财务成果等的一系列计划和规划。预测是对未来不可知因素、变量以及结果的不确定性建立在科学基础上的主观判断。预测是基础,而预算则是根据预测结果提出的对策性方案。应该说预
The auto industry is facing fierce competition from domestic and foreign car manufacturers. In order to survive in this competition, auto companies only work hard, learn excellent management experience of foreign enterprises, pay attention to system innovation and management innovation. Improving and strengthening budget management should be an important aspect of managing innovation. First, the meaning of the financial budget and its importance Budget and forecast are closely related. The budget is a series of plans and plans that reflect the production, operation and financial results of the enterprise in a certain period in the future with various forms such as value and in-kind on the basis of scientific production and management forecasts and decisions. Prediction is a subjective judgment of the uncertainty of the future unknowns, variables, and outcomes based on a scientific foundation. Prediction is the basis, while the budget is based on the forecast results of the proposed program. Should say pre-