联合卡车公司预算管理问题研究摘要企业预算管理工作是企业运营和管理的重要环节，能够对企业的运营和管理起到控制、约束和规范作用,对有效实施企业发展战略，提升企业管理水平具有重要意义。随着科学技术的进步以及外部市场环境的不断变化，现代企业对于企业全面预算管理的要求也越加严格和精细。基于此，本文借鉴国内外的相关预算管理理论，同时通过对相关财务数据的分析，结合联合卡车公司预算管理的现状，发现该公司在实际经营过程中预算管理方面存在的问题，然后进行深入细致的分析探讨，并提出相关的改进方法。关键词:预算管理现状问题措施AbstractEnterprisebudgetmanagementisanimportantlinkofenterpriseoperationandmanagement.Itcancontrol,restrainandregulatetheoperationandmanagementofenterprises.Itisofgreatsignificancetoeffectivelyimplemententerprisedevelopmentstrategyandimproveenterprisemanagement.However,atpresent,therearemanyproblemsinthebudgetmanagementofmanyenterprisesinChina,whichtoalargeextentaffectsthelevelofbudgetmanagementofenterprises,andfurtheraffectsthesustainableandhealthydevelopmentofenterprises.Thispaperexpoundsthesignificance,existingproblemsandsolutionsoftheoverallbudgetmanagementofenterprises.Atthesametime,thispaperprobesintothedifficultiesfacingthebudgetmanagementofChineseenterprises,andputsforwardcorrespondingsolutions.Keywords：budgetmanagement;currentsituation;problem;measure目录一．绪论......................................................................................................................4（一）选题背景..................................................................................................4（二）选题意义..................................................................................................41.理论意义...................................................................................................42.现实意义...................................................................................................4二．公司现状..............................................................................................................5（一）联合卡车公司的基本情况.......................................................................5(二)联合卡车公司预算管理的发展现状..........................................................5三．联合卡车公司预算管理存在的问题...................................................................6（一）对预算管理的认识不到位.......................................................................6（二）预算执行不到位......................................................................................7（三）预算编制不科学、不精细.......................................................................8（四）绩效信息缺乏全面性与客观性...............................................................8（五）预算控制中存在问题..............................................................................9(六)预算考核中存在问题................................................................................101.考核指标单一.........................................................................................102.指标含义不明确甚至错误......................................................................10（四）联合卡车公司解决预算管理问题的措施.....................................................10(一)建立健全的预算管理制度.........................................................................10(二)全员参与重视企业预算..............................
