锦泰公司预算管理体系构建研究分析 财务会计学专业

摘要企业预算管理是以企业战略目标的为基础，通过预算编制、执行、控制、考核评价与激励等一系列活动，提高企业管理水平和经营效率，实现企业价值最大化。预算管理作为内部控制的一种有效方法,是现代企业重要的管理工具,对企业适应市场变化、谋求长远发展、增强综合实力具有重要的促进作用。在管理学界有人认为,是否能较好地利用预算工具来进行管理,是"土管理"和"现代化管理"的分水岭,可见其在现代企业制度中的重要性。本文通过对锦州锦泰金属工业有限公司全面预算管理研究,分析该公司全面预算管理存在的问题,探索构建适合锦州锦泰金属工业有限公司的全面预算管理体系，从理论上完善企业全面预算管理体系 ,促进预算管理的水平提高,促进中锦州锦泰金属工业有限公司落实战略目标、降低经营风险、强化内部控制、合理配置企业资源、提高企业核心竞争力等方面具有一定的意义。关键字：锦州锦泰金属工业有限公司 预算管理 全面预算AbstractEnterprise budget management is based on the strategic objectives of the enterprise, through a series of activities such as budgeting, execution, control, assessment, evaluation and incentive, to improve the level of enterprise management and management efficiency, to maximize the value of enterprises. As an effective method of internal control, budget management is an important management tool for modern enterprises, which plays an important role in promoting enterprises to adapt to market changes, to seek long-term development and to enhance their comprehensive strength. In the field of management, some people think that it is the watershed of "land management" and "modern management" to make good use of budget tools to manage, which shows its importance in the modern enterprise system. Article Through the research on the comprehensive budget management of Jintai Company, this paper analyzes the problems existing in the comprehensive budget management of Jintai Company, explores the construction of a comprehensive budget management system suitable...