企业预算管理在现代企业经营管理中.doc

PAGE PAGE IV 摘 要 企业预算管理在现代企业经营管理中，应用相当广泛，作为为数不多的几个能把组织的所有关键问题融合于一个体系之中的管理控制方法，正日益受到理论界和企业界的重视。随着现代企业制度的发展和完善，全面预算管理模式以它的系统性、全面性、战略性、机制性和整合性等特征，已经逐渐演化成企业治理的一项重要制度安排和途径。本文主要对全面预算管理制度的概念和特征进行多维度阐述，探讨企业预算管理的作用、企业预算的编制方法、实施预算管理里应重点注意的问题及企业如何避免在实施全面预算管理容易产生的误区,以求加深对企业实施全面预算管理制度的了解和认识，有助于现代企业管理的科学化和战略目标的实现，对完善企业治理机制具有现实和深远意义。 【关键词】全面预算管理；待征；作用；编制方法；误区 ? Enterprises in implementing a comprehensive budget management of Abstract Enterprise Budget Management in the modern enterprise management, application of a wide range, as one of the few able to integrate all the key issues the organization in a system by the management control methods, are increasingly subject to the theoretical circle and business attention. As the modern enterprise system development and improvement of overall budget management with its systematic, comprehensive, strategic, institutional and integration and other features, has been gradually evolved into an important system of corporate governance arrangements and ways. In this paper, the comprehensive budget management system, the concept and characteristics of multi-dimensional set out to explore the role of corporate budget management, corporate budgeting methods, the implementation of budget management where attention should be focused on issues and companies how to avoid implementation of a comprehensive budget management in the prone the errors in order to deepen the implementation of a comprehensive budget management system, corporate knowledge and understanding will help the modern enterprise management, scientific and strategic objectives, to improve the corporate governance mechanism is realistic and far-reaching significance. Key words ：overall budget management; to be imposed; role; the preparation method; Mistakes 目 录 摘 要………………………………………………………………………………Ⅰ 引 言 ………………………………………………………………………………1 1．全面预算管理的特征………………………………………………………………2 1．1全面性……………………………………………………………………………2 1．2机制性……………………………………………………………………………2 1．3战略性……………………………………………………………………