构建企业预算管理体系 提高预算执行效能（Constructing enterprise budget management system and improving budget execution efficiency）.docVIP

构建企业预算管理体系 提高预算执行效能（Constructing enterprise budget management system and improving budget execution efficiency） Abstract: This article through to the enterprise budget management system, discusses the implementation method of the comprehensive budget management in the company, how to establish a comprehensive budget management system, and how to combine with the budget plan, the performance appraisal problems. The basic connotation and content of enterprise budget management system Budgeting is the quantification of behavior plans that help managers coordinate and implement plans, and is an important management tool. The budget has the following advantages: first, the plan, the budget will help managers plan through specific behavior to determine the feasible target, at the same time can enable managers to consider all possible cases; second, to promote cooperation and exchanges, the total budget to coordinate the activities of the organization, the managers consider the relationship between the whole value chain the budget is an effective means of communication, to reach every corner of the enterprise; third, contribute to the performance evaluation, the implementation of budget management through the forecast, the goals of the organization, can promote the realization of the goals of the enterprise, ensure the enterprise continually improve and optimize the objectives, is a good management model of enterprise performance; fourth, staff motivation. The budget process will help managers and all staff to face the future, promote development, help to enhance predictability, avoid blind behavior, and motivate employees to achieve enterprise goals. Because of the above advantages of budget management, it can be widely used in large enterprises, and achieved good results. The budget includes the operating budget, capital budget, financial budget, financing budget, and the organic combination of the budget, which constitutes the total budget of the enterprise, that is, th