我国企业全面预算管理存在的问题及对策摘要综合预算管理作为科学的管理工具的一种，对企业提高管理水平具有重要意义。越来越多的公司开始实施全面的预算管理。但在实施过程中还有许多值得我们探讨的问题。本文首先了介绍全面预算管理的概述，其次是全面预算管理存在的问题，主要问题有忽视企业的战略目标，整体预算管理组织体系不健全，整体预算管理组织体系不健全，重编制、轻执行。接下来分析了问题的原因主要有企业很难通过预算将战略计划传递给各级管理层和员工，难以有效实施战略计划，也不可能实现战略目标，很多企业没有成立专门的预算管理部门，员工思想观念落后、系统安全体系不健全、缺乏对文化建设的关注；绝大多数企业把各预算管理当成就是各个项的预算组合，然后对其编制起来，但是之前费劲进行的预算却被闲置了。最后提出解决全面预算管理问题的对策，主要有企业制定清晰的战略目标；企业应结合企业的实际情况，建立适合自身发展的综合预算管理组织体系；通过培训和其他措施改善员工，选择合适的编制方法，编制科学的、合理的全面预算；强化全面预算管理的预算有效执行。最后是本文的小结和参考文献，将这些解决方案应用于企业的整体预算管理。关键词全面预算管理战略目标组织体系预算编制AbstractAsakindofscientificmanagementtool,comprehensivebudgetmanagementisofgreatsignificancetoenterprisestoimprovetheirmanagementlevel.Moreandmorecompaniesarebeginningtoimplementcomprehensivebudgetmanagement.Buttherearestillmanyissuesworthexploringintheimplementationprocess.Thispaperfirstintroducestheoverviewofcomprehensivebudgetmanagement,followedbytheproblemsofcomprehensivebudgetmanagement.Themainproblemsaretheneglectofthecompany'sstrategicobjectives,theoverallbudgetmanagementorganizationsystemisnotperfect,theoverallbudgetmanagementorganizationsystemisnotperfect,re-organizedandlightlyimplemented.Next,thereasonsfortheproblemareanalyzed.Itisdifficultforenterprisestopassthestrategicplantothemanagementandemployeesatalllevelsthroughthebudget.Itisdifficulttoimplementthestrategicplaneffectivelyanditisimpossibletoachievethestrategicgoal.Manyenterpriseshavenotestablishedaspecialbudgetmanagementdepartmentandemployees.Lackofideas,systemsecuritysystemisnotperfect,lackofattentiontoculturalconstruction;manycompaniesonlyunderstandbudgetmanagementasaseriesofcomprehensivebudgets,afterthebudgetiscompleted,thebudgetwillbeputonhold.Finally,thecountermeasuresforsolvingtheoverallbudgetmanagementproblemareproposed.Themainenterpriseshaveclearstrategicgoals.Theenterpriseshouldestablishanintegratedbudgetmanagementorganizationsystemsuitableforitsowndevelopmentaccordingtotheactualsituationoftheenterprise;improveemployeesthroughtrainingandothermeasures,andchooseappropriatepreparation.Methodology,prepareascientificandreasonablecomprehensivebudget;strengthentheeffectiveimplementationofthebudgetforcomprehensivebudgetmanagement.Finally,thesummaryandreferencesinthispaperapplythesesolutionstotheoverallbudgetmanagementoftheenterprise.KeyWords:ComprehensivebudgetmanagementstrategicobjectivesorganizationalsystemBudgeting目录1.全面预算管理的概述...................................................11.1全面预算管理的概念..............................................21.2全面预算管理的内容..............................................22.全面预算管理存在的问题...............................................22.1全面预算管理的编制2.1.1忽视企业的战略目标............................................22.1.2整体预算管理组织体系不健全....................................22.1.3采用的预算编制方式不合理.....................
