企业预算控制研究
【摘要】 预算和控制自从引入中国以后,有许多的企业得到了广泛的应用,提高了企业整体效率的一个很大的帮助。预算控制必须建立在战略规划的基础上，并充当公司战略与资源配置的工具。然而,随着市场竞争日趋激烈,传统的企业预算管理逐步显露许多缺陷,尤其是预算控制及发展战略相结合的企业很少,所以很难适应不断变化的内部因素和外部环境。预算控制必须基于战略规划,并在此基础上的战略和资源,作为一个公司配置工具。本文从企业预算控制的概述方面下手，对我国企业预算控制存在的问题进行分析，并分别提出解决这些问题的方法措施，以提高企业预算控制，使企业的预算控制更加科学，进一步促进中小企业的发展。
【关键词】预算；预算控制；公司战略；措施
Enterprise budget control research
【 abstract 】 budget and control since after introduced into China, and many of the enterprise a wide range of applications, improve the overall effectiveness of the enterprise a big help. Budget control must be based on strategic planning, and on the basis of the strategy and the resources and ACTS as a company configuration tool. However, with the increasingly fierce market competition, the traditional enterprise budget management gradually revealed many defects, especially budget control and development strategy of combining the enterprise is very few, so it is difficult to adapt to changing internal factors and external environment. Budget control must be based on strategic planning, and on the basis of the strategy and the resources, as a company configuration tool. This paper, from the enterprise budget control overview of directions, to our country enterprise budget control and the analysis of existing problems, and were put forward the ways to solve these problems measures in order to improve the enterprise budget control, make enterprise budget control more scientific, further promoting the development of small and medium-sized enterprises.
【 key words 】 budget; Budget control; The company strategy; measures
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