构建企业预算管理体系 提高预算执行效能（The construction of enterprise budget management system to improve the efficiency of budget execution）.docVIP

构建企业预算管理体系 提高预算执行效能（The construction of enterprise budget management system to improve the efficiency of budget execution） Unable to adapt to the complex environment requirements. The financial sector in the expenditure of the approval can not play an effective supervisory role; Budget / Planning Based on the lack of cost budget, not in accordance with the decomposition of the cost drivers, simply rely on historical data and subjective judgment; The lack of corresponding budget assessment system, establishment and implementation of enterprise budget caused by phase out, establishment and implementation of the light weight. The budget can not become the hard constraints, lost its due authority and seriousness of the budget; In the analysis of the budget implementation, only the simple proportion of budget and implementation of value calculation, without in-depth analysis and quantitative differences on the budget, it is difficult to determine the reason for the difference between the budget to produce, budgets and business conditions organically linked; According to the budget of enterprises can not choose the suitable methods for their own basic condition, blindly implement complex budget solution, causing staff workload, work confusion, and has little effect. In the implementation of the budget management in the enterprise, generally exists the phenomenon of poor assessment, specific performance appraisal department is not clear, the appraisal content is not specific, cannot form the assessment system, assessment standards at random, resulting in budget assessment cannot guarantee the full implementation of enterprise budget management system. The above problems prevalent in the enterprise. When the enterprise develops to a certain stage, the level of management, power allocation, cost control, department and employee performance evaluation and a series of problems emerged, and hinder the development of enterprises further. At this time, enterprises need to adjust