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中美企业全面预算管理的差距

时间:2019-08-20 编辑:华财会计

  全面预算是企业加强集权管理,实现集团公司对分子公司内部控制的重要手段,并被越来越多的企业作为开展集团化管理行之有效的突破口。但在实际工作中,预算管理特别是全面预算管理的推进却是困难重重,很少听到国内有典型的成功案例,这项工作往往成为企业管理者眼中的鸡肋——食之无味、弃之可惜,最终难免失败的结局。笔者根据多年开展全面预算管理的经验教训,通过实地考察美国知名企业全面预算管理的成功经验,分析两国企业在文化、体制、机制及管理思想等方面反映出的差异,试图找到中国企业全面预算管理的症结所在,并据此为这种先进管理思想在中国的应用提出几点建议和心得,供大家参考。

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