摘要
本文深入探讨了互联网企业全面预算管理所遭遇的挑战及相应的应对策略。随着互联网行业的飞速发展，全面预算管理在促进互联网企业实现战略目标、优化资源配置方面扮演着举足轻重的角色。然而，实际操作中，互联网企业常面临预算编制不精确、执行力度不足、信息化程度不高等问题，这些问题严重制约了预算管理的效能和企业的运营效率。本文首先梳理了互联网企业全面预算管理的理论基础和当前状况，明确了其独特性和存在的问题。接着，文章从预算编制、执行监控、调整反馈及信息化四个维度，深入剖析了互联网企业全面预算管理存在的难题，并提出了相应的改进措施。这些措施包括引入先进的预算编制技术、强化预算执行的刚性要求、完善预算调整与反馈机制、提升预算管理信息化水平等。本文展望了互联网企业全面预算管理的发展趋势，并提出了加强预算管理人才队伍建设、推动预算管理理念创新等建议，旨在为互联网企业优化全面预算管理提供实质性的参考和借鉴，助力企业实现更加稳健和高效的发展。
关键词：互联网企业；全面预算管理；预算编制
Abstract
This paper deeply discusses the challenges encountered by the comprehensive budget management of Internet enterprises and the corresponding coping strategies. With the rapid development of the Internet industry, comprehensive budget management plays a pivotal role in promoting Internet enterprises to achieve strategic goals and optimizing the allocation of resources. However, in practice, Internet enterprises are often faced with the problems of inaccurate budgeting, insufficient implementation, and low level of informatization, which seriously restrict the efficiency of budget management and the operation efficiency of enterprises. This paper first sorts out the theoretical basis and current situation of the comprehensive budget management of Internet enterprises, and clarifies its uniqueness and existing problems. Then, from the four dimensions of budget preparation, implementation monitoring, adjustment feedback and informatization, the paper deeply analyzes the problems existing in the comprehensive budget management of Internet enterprises, and puts forward the corresponding improvement measures. These measures include the introduction of advanced budget preparation technology, strengthening the rigid requirements of budget implementation, improving the budget adjustment and feedback mechanism, and improving the level of budget management information technology. This paper prospects to the development trend of the comprehensive budget management of Internet enterprises, and puts forward suggestions on strengthening the construction of budget management talent team and promoting the innovation of budget management concept, aiming to provide substantial reference and reference for Internet enterprises to optimize the comprehensive budget management, and help enterprises to achieve more stable and efficient development.
Keywords： Internet enterprise; comprehensive budget management; budget preparation
目 录
摘要 I
Abstract II
一、绪论 1
（一）研究背景及意义 1
（二）研究目的和内容 1
（三）国内外研究现状 2
二、互联网企业概述 3
（一）互联网企业定义 3
（二）互联网企业特点 3
（三）互联网企业的经营模式 3
三、全面预算管理的概念 5
（一）全面预算管理的定义 5
（二）全面预算管理的核心要素 5
（三）互联网企业全面预算管理的特点 5
四、互联网企业全面预算管理问题分析 7
（一）预算编制方法不科学 7
（二）预算执行偏差大 7
（三）预算调整程序不规范 7
五、互联网企业全面预算管理对策探讨 9
（一）引入先进预算编制方法 9
（二）加强预算执行刚性 9
（三）规范预算调整程序 9
结 论 11
参考文献 12
