企业如何有效开展财务预算管理

内容摘要：越来越多的企业已经认识到财务预算管理的重要性了，并且积极的探索适合我国国情的预算管理模式。我国企业实行全面预算管理起步较晚，推行预算管理是发达国家成功企业多年积累的经验之一，对企业建立现代化企业制度、提高管理水平、增强竞争力有着十分重要的意义。但是大多数企业实施财务预算管理的效果并不好，存在很多的问题。在现代经济的环境下，本文首先介绍了财务预算管理基本理论，针对我国企业实施财务预算管理的现状和存在问题，从制度的建立、模式的选择、机构的设置、财务预算管理流程的构建等方面提出有效实施的具体措施。

关键词：财务预算管理   解决方法   建设体系

目       录

一、财务预算的含义及在企业中应用的必要性··························1

（一）财务预算的含义··············································1

（二）财务预算应用的必要性········································1

二、现行财务预算在企业中应用遇到的问题及原因分析··················2

（一）重视度不够··················································2

（二）缺乏客观性和系统性··········································3

（三）缺乏科学性和合理性··········································3

（四）企业运营与预算脱离··········································3

（五）落实的力度不够··············································3

三、加强企业财务预算管理的对策及一些建议···························4

（一）加强预算管理的理念···········································4

（二）加强素质队伍建设·············································4

（三）建立合理的预算管理体系·······································5

（四）健全正负向激励考核机制·······································7

（五）预算信息的反馈··············································8

结论······························································9

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