摘 要
随着全球经济的不断发展和市场竞争的日益激烈，企业财务预算管理在企业运营和决策中的重要性日益凸显。有效的财务预算管理不仅能够确保企业资金的合理使用，提高经济效益，还能帮助企业规避风险，实现可持续发展。然而，当前许多企业在财务预算管理过程中仍面临诸多问题，如预算编制方法落后、数据信息不准确、预算执行力度不足、预算控制与评价机制不完善等。这些问题不仅影响了企业财务预算管理的效果，也制约了企业的长期发展。因此，对企业财务预算管理问题及对策进行深入分析和研究，具有重要的现实意义和理论价值。本文围绕企业财务预算管理问题及对策展开研究，首先介绍了企业财务预算管理的定义、目标及理论框架，然后分析了当前企业财务预算管理的现状与问题，包括预算编制、执行、控制与评价等方面存在的问题。针对这些问题，本文提出了相应的对策和建议，包括优化预算编制过程、加强数据信息管理、强化预算执行力度、完善预算控制与评价机制等。本文旨在通过深入分析企业财务预算管理的问题和对策，为企业提供有效的解决方案，提高企业财务预算管理的水平和效率，从而推动企业实现长期稳定发展。
关键词：企业财务预算管理；预算编制；预算执行；预算控制
Abstract
With the continuous development of the global economy and the increasingly fierce market competition, the importance of enterprise financial budget management in enterprise operation and decision-making is becoming increasingly prominent. Effective financial budget management can not only ensure the rational use of enterprise funds, improve economic benefits, but also help enterprises to avoid risks and achieve sustainable development. However, at present, many enterprises still face many problems in the process of financial budget management, such as backward budget preparation method, inaccurate data and information, insufficient budget implementation, imperfect budget control and evaluation mechanism and so on. These problems not only affect the effect of enterprise financial budget management, but also restrict the long-term development of enterprises. Therefore, it is of great practical significance and theoretical value to deeply analyze and study the problems of enterprise financial budget management and its countermeasures. This paper focuses on the problems and countermeasures of enterprise financial budget management, first introduces the definition, ob jectives and theoretical fr amework of enterprise financial budget management, and then analyzes the current situation and problems of enterprise financial budget management, including the existing problems in budget preparation, implementation, control and evaluation. In view of these problems, this paper puts forward the corresponding countermeasures and suggestions, including optimizing the budgeting process, strengthening the data and information management, strengthening the budget implementation, and improving the budget control and evaluation mechanism. This paper aims to provide effective solutions for enterprises through deeply analyzing the problems and countermeasures of enterprise financial budget management, improve the level and efficiency of enterprise financial budget management, so as to promote the long-term and stable development of enterprises.
Key words: Enterprise financial budget management; budget preparation; budget implementation; budget control
目 录
中文摘要 I
英文摘要 II
目 录 III
引 言 1
第1章、相关理论概述 2
1.1、财务预算管理的定义与目标 2
1.2、财务预算管理的理论框架 2
第2章、企业财务预算管理的问题 3
2.1、编制方法落后 3
2.2、执行力度不足 3
2.3、控制机制不健全 4
2.4、反馈信息滞后 4
第3章、企业财务预算管理的对策 5
3.1、现代化编制方法 5
3.2、提高执行监管 5
3.3、构建健全控制机制 6
3.4、实时化反馈机制 6
结 论 7
参考文献 8
