摘要
随着市场经济体系的建设完善,企业之间的竞争日渐激烈。为了在市场中占据优势地位,企业不仅需要采取措施实现规模扩张,还要不断完善内部管理,节约成本支出。财务管理与企业的成本息息相关,当下越来越多的企业引入精细化管理理念对财务管理的流程、内容及方法进行优化,达到节约成本的效果。论文将财务精细化管理与预算管理相联系,从财务精细化管理的理论入手,重点分析将精细化管理理念应用在企业财务预算管理中的意义、不足与完善措施,以帮助企业更好地将精细化财务预算管理落地实施、发挥实效。
With the construction and improvement of the market economic system,the competition among enterprises is becoming increasingly fierce.In order to occupy a dominant position in the market,enterprises not only need to take measures to achieve scale expansion,but also constantly improve internal management and save costs.Financial management is closely related to the cost of enterprises.At present,more and more enterprises introduce the fine management concept to optimize the process,content and methods of financial management,so as to achieve the effect of cost saving.This paper connects financial fine management with budget management,starts with the theory of financial fine management,and emphatically analyzes the significance,deficiencies and improvement measures of applying the fine management concept to enterprise financial budget management,so as to help the enterprise better implement fine financial budget management and give full play to its effectiveness.
作者
杨碧霞
YANG Bi-xia(Pingtan Comprehensive Experimental Area Branch of Fujian Radio and Television Network Group,Fuzhou 350400,China)
出处
《中小企业管理与科技》
2022年第4期131-133,共3页
Management & Technology of SME
关键词
精细化管理
财务预算
财务管理
fine management
financial budget
financial management
