全面预算管理的深度分析--毕业论文.docVIP

全面预算管理的深度分析 摘要： 魏文王问扁鹊曰:“子昆弟三人其孰最善为医？” 扁鹊曰：“长兄最善，中兄次之，扁鹊最为下。” 魏文侯曰：“可得闻邪？” 扁鹊曰：“长兄於病视神，未有形而除之，故名不出於家。中兄治病，其在毫毛，故名不出於闾。若扁鹊者，鑱血脉，投毒药，副肌肤，闲而名出闻於诸侯。” 魏文侯曰：“善。” 可见，事后控制不如事中控制，事中控制不如事前控制。现在的企业管理者基本上都能认识都事前控制的重要性，也都积极的参与事前控制的企业管理活动。但是往往想要做到一个非常好的，可以很好实施，可以很好控制的全面预算管理也是一件不容易的事。一个企业管理者，在对财务管理的过程中既要做一个“管家”，也要做一个“战略家”。使得管理者不但要做到战略规划、资本优化、信息分析，也要做到记录报告、风险管理、政策执行、绩效管理等等。由此可见想要做到全面预算管理，确实不容易。但是如果把每个层面单独分析，这样，就能很好的解决这个复杂的问题。本文，就是从理论的基本概念入手，然后深入认识，最后加入实践分析。从而深入浅出的分析全面预算管理。 关键字： 全面预算管理 企业发展 深度分析 Depth analysis of the comprehensive budget management Summary： Asked the King Wen Wei Bian Que said: Son Kundi three most good for the health of their what? Bian Que said: brother the most good, the second brother, Que most under. Weiwen Hou said: But to hear of evil? Bian Que said: brother, as God in the disease, and not in addition to the tangible, named not for home. Middle brother cures, its hairs, named not for Lu and if Que who Chan blood, cast poison, deputy skin, leisure and the name of the smell in the princes. Weiwen Hou said: Good. Be seen as a matter of control after the control, control in less prior control. Now managers are basically able to recognize the importance of prior control, are also actively involved in pre-controlled enterprise management activities. But often you want to do a very good, well implemented, can be well controlled overall budget management is a not an easy task. A business manager in the financial management of the process not only do a steward, but also to do a strategist. Allows managers not only to do strategic planning, capital optimization, information analysis, must do record reporting, risk management, policy implementation, performance management and so on. This shows that you want to do a comprehensive budget management, it is not easy. However, if a separate analysis of each level, so that can be a good solution to this complex problem. This is the basic concept from a theoretical and in-depth understanding, the last to join practice analy