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摘要：随着社会变革的深化以及环球经济一体化的到来，我国产生了许多的企业，大家在竞争与合作的关系下进行着各自的发展。在这个多变的经济形势下，除了要发展技术以及有足够的资本以外，还得着重在管理上下功夫。若是企业不引起对管理机制的重视，必然会导致企业最终运转困难。预算管理身为核心管理内容之一，它能协助现代企业实现目标。 52414
企业如何更好的将预算管理这一机制有效的纳入其中，使得其在各个层面得到很大提升就成为大家共同面对的一个现实问题。本文想通过对预算管理的应用研究来了解企业在这一方面的现状，并且结合自身实证调研结果从一般到普遍，对企业在预算管理中出现的问题进行研究和改进。本文首先在引言部分对预算管理应用的背景以及研究目的和意义进行了阐述，为了使大家对预算管理有个明确的认识，本文继而又概述了其含义、分类及特点。接着联合实例与大环境剖析我国企业预算的治理现状，提出了企业对于预算管理的观念有误、预算管理与企业管理各环节不能有效融洽以及对预算编制的组织工作不到位等五个问题，然后根据这些实际产生出的问题提出相应对策。最后在文末提出了未来预算管理应用的展望。
毕业论文关键词：预算管理 应用现状 问题 对策
Research on the application and development of budget management in firms
Abstract:With the development of the reform and the arrival of global economic integration,there has produced plenty of enterprises in our country.They are developing with the relation between competition and cooperation.Except having the developing of technology and enough capital in this complex economic circumstance,meanwhile they have to spend time on management.If the firms do not care for management mechanism,it will inevitably bring about matters on the operation.As one of the kernel substance of management in the budget management, it can help modern enterprises to achieve their goals.
How to include budget management into the mechanism effectively of the enterprises to make it improved on every level has become a real problem that everyone face together.This article wants to understand the current situation of the enterprises in this area through studying on application of budget management,and according to practical research consequences to put forward and amend the problems of the budget management in firms.Firstly the introduction part of this article introduces background、purpose and meaning of the budget management.For the sake of everyone,it has a clear understanding of budget management,then summarizes the implication、classification and traits of it.Then combined with the instance and environment to analysis the budget management application status in our country,artical comes up with the problems such as the wrong idea、the link between budget management and the management of firms can not be harmony and organizational work of budgeting is not so well.After that present the homologous solutions on these problems.At the end of this article,it present the prospect of budget management application in the future.
Key words:Budget management Application status Problems Countermeasures
目录
引言1
一、预算管理概述2
（一）预算管理的概念2（二）预算管理的分类及特点2
二、我国企业预算管理应用现状及存在的问题5（一）我国企业预算管理的现状5
（二）盛成服饰手套有限公司预算管理实例分析5
（三）企业施行预算管理存在的问题7
1、企业对于预算管理的观念有误7
2、预算管理与企业管理各环节不能有效融洽8