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随着社会经济的快速发展和经济的全球一体化,我国的经济体制也随之进行改革,从原来的社会计划经济体制进入现在的社会市场经济体制。因此,企业在经济体系当中的社会地位也随着时间日益突出,但与之相随的市场竞争也越来越激励。企业所需要面对的环境和挑战不容乐观,而且企业较为传统的预算管理方式在当下的经济模式下已经不再适合,因此,为解决此类的管理问题,本文将从经济增加值(EVA)的角度出发,对其企业的预算管理进行全面的分析并提出建设性的意见。从而促使企业的预算管理得到优化提高,为企业在激烈的社会竞争中创造了赖以生存的环境,企业的经营利润也得到了快速提升。
With the rapid socio-economic development and global economic integration, our country’s economic system has also undergone reforms to transform itself from the original social-planned economic system into the current social market economic system. Therefore, the social status of enterprises in the economic system has also become increasingly prominent over time, but the market competition accompanying them is also more and more encouraging. The environment and challenges faced by enterprises are not optimistic, and the more traditional enterprise budget management methods are no longer suitable under the current economic model. Therefore, in order to solve this kind of management problems, Point of view, a comprehensive analysis of their business budget management and put forward constructive comments. So as to promote the optimization and improvement of the budget management of the enterprise and create the environment for the enterprise to survive in the fierce social competition, and the operating profit of the enterprise has also been rapidly increased.