全面预算管理中的重点与难点问题研究

近年来，我国企业在大力推行全面预算管理的过程中，出现了一些急需解决的重点与难点问题，如：预算与战略脱节、预算缺乏严肃性、考核与激励不到位等。针对这些问题，立足于预算管理的整个流程，从战略导向、组织构架和业绩评价3方面提出改进建议，以使预算管理更好的为企业服务。

The Study on Important and Difficult Problems in Total Budget Management

In recent years, enterprises in China have been progressing the budget management in a more cost-effective manner, some problems, which are badly in need of solution, have appeared. For instance, the budget is divorced from strategy; the budget is scarce and serious, imperfect examination and incentive. In allusion to these problems, this paper gives some proposals from the aspects of strategic guidance, organization framework and achievement appreciation basedon the budget management flow, so as to make the budget management serve enterprise better.