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英国essay论文精选范文：“企业预算管理”，这篇论文讨论了企业预算管理。企业的预算管理，就是企业为了完成经营目标，预测企业未来的经营活动和相应的财务结果，再根据此结果和实际结果相对比，分析误差产生的原因并不断调整、改善企业经营活动的一种管理方法。对企业来说，科学有效的预算管理不仅有利于管理者执行决策、贯彻计划，还可以提高企业的经营管理水平。

With the rapid development of market economy, more and more small and medium-sized enterprises have emerged in China, which makes the competition pressure of the large enterprises increase. As an effective means to enhance the comprehensive level of enterprise, the budget management in the enterprise has attracted much attention. Therefore, enterprises to improve their own management and operational efficiency, we must improve its existing budget management.

At present, the main problem in the budget management of many enterprises is the imperfectness of budget management organization system. Some companies even think that budget management is the financial budget, only need to arrange the financial department staff to do the budget work, this concept is wrong. We are talking about the budget management, refers to the overall budget, that is, business budget, capital budget, financial budget, budget and other budgets, an organic combination. In other words, to do a comprehensive business budget, start from the grassroots level, do a good job in the preparation of the budget department, the regular budget turned over to the results. In addition, there is a problem is that the financial sector needs to integrate budget management issues, which need to communicate with the various departments, which requires departments to actively cooperate with the work of the financial sector, otherwise difficult to implement. The formation of a complete set of internal budget management organizational system.

Enterprise budget management, there is no long-term development strategy guidance is also one of the key causes of mismanagement. Short-term strategic objectives cannot fully implement the strategic guidance of budget management issues, can only achieve immediate short-term economic benefits, is not conducive to long-term development of enterprises. Similarly, the implementation of corporate strategy also need to support the budget, the two complement each other. If an organization lacks a corporate strategy or a strategic goal, the budget will focus on short-term economic benefits that are likely to conflict with the long-term economic benefits of the business, making budget management inaccessible expected result. If an enterprise has long-term development strategy guidance, but the lack of budget management, then the implementation of the strategy there is no guarantee, cannot promote its development. All in all, the loss of long-term development strategy to guide the budget, it is difficult to enhance the value of enterprises, but also affect the further development of enterprises.

Nowadays, many enterprises have gradually implemented the budget management organization system and have long-term development strategy guidance, but the supervisory mechanism and the evaluation mechanism are not mature enough to make the management not achieve the expected effect.

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On the one hand, the supervision mechanism of budget management is not strict enough, making the implementation of the budget management process can be drilled. For example, in the daily management of enterprises, there will be free to adjust the investment and cost, or misappropriation of funds and other issues, if the budget management oversight mechanism is a mere formality, then these problems will be difficult to solve, and directly lead to the budget objectives and actual results The larger the error. In addition, the following issues should also pay special attention to: First, the budget management process lack of supervision or supervision is not in place, which resulted in the budget management department, although there is a corresponding budgetary objectives, but not clear the specific situation of budget implementation , Only the implementation of the results came out before summing up the analysis; Second, the budget target control, since the development of the budget objectives, then how to control the budget in the implementation process, take timely and effective measures to solve the problem of over budget also need to develop plans ; Third, the internal control of enterprises, in addition to the supervision of budget management, should also be implemented within the enterprise effective internal oversight to improve the efficiency of budget management.

On the other hand, it is the analysis and evaluation of the immature, resulting in the implementation of the budget did not provide effective reference value. At present, some enterprises are the main problem is that there are budget management, but also the relevant supervision and analysis procedures, but the analysis of budget results is too simple, after the completion of the in-depth analysis of budget objectives and actual results of the error between the reasons and propose improvement measures. This result is not conducive to improving the company's operating conditions, but also the cost of human and material resources and financial resources.

Enterprise management, budget management and coordination of the external environment, in the final analysis is the enterprise's own budget management objectives, cannot be divorced from the market environment. Budget management, which is divorced from the external environment, is difficult to implement and difficult to be accepted by the external environment.

The quality of staff, but also a direct impact on the implementation of enterprise budget management efficiency. Some enterprises with low quality of staff, it is difficult to achieve a comprehensive budget plan. On the one hand, affected by the traditional concept of this part of the staff of the lack of understanding of the overall budget, that is the work of the financial sector, has nothing to do with their own. Staff on the implementation of budget management do not understand, do not actively, will naturally result in the implementation of budget management blocked; the other hand, the staff did not undergo the necessary training in the process of budgeting problems, such as fixed assets Depreciation and maintenance costs confused, resulting in the preparation of errors, a direct result of the larger budget error.

The perfection of the budget organization and management system can be accomplished through three levels of organizational structure: grassroots level, middle level and high level. Grassroots workers need to do is to daily business activities in the production of summary and reporting to the mid-level staff to assist in the completion of its budget management, the preparation of the work of middle-level staff is the budget management of the preparation, implementation and control , It is necessary to do a budget for each expenditure record, but also the actual results of the record and compare the differences, analyze the causes and give the improvement strategy; senior staff will have to do the appropriate supervision and management work for grassroots The summary given by the staff should be ascertained as to whether it is true and reasonable and the responsibility for and responsibility for the budgeting, implementation and control of the mid-level staff should be clarified.

Enterprises to implement the budget management objectives, you must implement the long-term development strategy. Long-term development strategy is the cornerstone of the budget, which determines the enterprise's budget management objectives. Therefore, the importance of long-term development strategy is self-evident. Our budget management objectives, in fact, is the refinement of strategic objectives, to ensure the implementation of strategic objectives. Of course, long-term development strategy is also a certain requirement, not only have, but also the quality. First, the enterprise development strategy is long-term, short-term strategic interests and long-term interests of the conflict easily; Second, the enterprise development strategy cannot be written on paper, and to have practical significance, operational feasibility; Finally, the enterprise development strategy and budget Management objectives coordination, so that strategic guidance budget, budget revision strategy.

In the implementation process of budget management, it is necessary to record and analyze the budget implementation in time, so as to avoid the actual implementation of the budget beyond the budget.

To find out the actual operation exceeds the budget target, in order to control the scope, according to the size of the amount to determine the approval authority, so that each step control has related solutions, rather than fall into the financial sector. In addition, the control of the budget management process, not only to achieve internal control, but also with the combination of external control to ensure control quality.

In the budget management, the error is difficult to avoid, for the error of the relevant departments need to in-depth analysis of the causes of error generated by the method to solve the error, the use of scientific methods to analyze the results, predict the future development.

To achieve the coordination of the budget and the external environment, which is required in the preparation and implementation of budget targets in the process, cannot ignore the market research and forecasting, out of the market budget target will not be accepted by the market, it is difficult to implement in the enterprise . Therefore, the preparation of the budget in addition to scientific methods, but also pay attention to coordination with the external environment, improve the effectiveness of the budget target.

According to improve the classification of the budget management system, staff training can also be divided into grass-roots, middle and senior management training. First, for the grass-roots staff, the main content of training is the staff of the department responsible for how to carry out the cost of the classification, summary, the department's budget preparation; Second, the middle staff, will have specific training sector How the budgets are budgeted, how they are managed in the budget process, how budgeted targets are exceeded, and thirdly, they are required to develop budget management objectives, supervisory control over the budget process, and Analysis of the entire budget process evaluation.

In summary, in the enterprise management, budget management is an important part, can accurately and timely response to enterprise-related information. At the same time, managers can also through scientific and efficient budget management tools to enhance the value of the enterprise. Therefore, the enterprise segment management problems, according to their own actual situation in an effective way to correct and improve in a timely manner. Not only to ensure that the actual work with the budget of consistency, but also in the implementation process of strict supervision and management in order to continuously improve the economic efficiency of enterprises.

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