摘要
全文首先分析了國內(nèi)外企業(yè)全面預(yù)算管理研究和實踐的狀況，闡述了企業(yè)全面預(yù)算管理的特征和功能，對現(xiàn)代企業(yè)全面預(yù)算管理體系進行了完整和科學的分析，包括全面預(yù)算管理的內(nèi)容體系、組織體系、程序體系、方法體系、實施控制體系以及考核評價體系；然后以全面預(yù)算管理理論為指導(dǎo)，，對企業(yè)實施全面預(yù)算管理的現(xiàn)狀作了系統(tǒng)介紹和分析、并就企業(yè)全面預(yù)算管理實施過程中存在的問題作深入探討；最后針對存在的問題，重點研究改善企業(yè)全面預(yù)算管理水平的對策。
關(guān)鍵詞 全面預(yù)算 預(yù)算管理 控制 考評
This paper first comprehensively analyzes the situation of budget management research and practice in domestic and foreign enterprises, the features and functions of the budget management. It has full and scientific analysis of modern enterprise budget management system, including the full contents system, organization system, procedures systems, methods system, the implementation of control systems, the examination and eva luation system. Then on the basis of the guide of comprehensive budget management theory, it systemically introduces and analyzes the implementation of the comprehensive budget management. It also gets deep in discussing the existent problem in the implementation of a comprehensive budget management. At last, aiming at the problem mentioned above, the text focus on the measures to improve the level of the comprehensive budget management and puts forward some constructive proposals.
Key words comprehensive budget budget management
eva luation examination