英语翻译摘要：随着经济时代的发展,企业预算在企业发展过程中起着越来越重要的作用.用过预算可以帮助企业实现经营目标,更好地

英语翻译
摘要：
随着经济时代的发展,企业预算在企业发展过程中起着越来越重要的作用.用过预算可以帮助企业实现经营目标,更好地提高经济效益,优化资源配置、并协调各方面工作有条不紊的进行.预算管理在建立现代企业制度、提高管理水平、增强竞争力方面发挥着十分重要的作用.但就目前我国企业的预算状况来看,与西方国家相比还有很大的差距.西方国家的预算体制比较成熟,并且能够灵活的运用到企业当中,在实现企业的经营目标中发挥着重要的作用.而国内企业的全面预算大部分都不成熟、不规范、不严格,只是流于形式,严重影响了全面预算管理作用的发挥.
基于我国目前的状况,以及多年来各界学术研究者对企业全面预算这方面的研究.本文对企业全面预算管理的现状和问题进行了阐述并说明了它的弊端,并深刻分析其发生的原因,着重提出了相关的应对措施,以缩小我国与西方发达国家的差距,最大发挥企业全面预算机制的作用,提高企业的经济效益和市场竞争力.为我国优化企业管理,提高经济效益提出了相应的借鉴.
关键词：预算 对策

Abstract:
With the development of economy,the enterprise budget in the process of enterprise development is playing a more and more important role.Used the budget can help enterprises to realize the management goal,better improve the economic benefit,optimize the allocation of resources,and coordinate all aspects of work in an orderly way.Budget management in establishing modern enterprise system,improve the level of management,enhance competitiveness plays a very important role.But at present our country enterprise budget situation,there is a great gap compared with the western countries.Budget system more mature in the west,and the use of the flexibility to the enterprise,in the implementation play an important role in the enterprise the management goal.And most of domestic enterprise comprehensive budget are not mature,not standard,not strict,just become a mere formality,the serious influence its role in the comprehensive budget management.
Based on our country's current situation,academic researchers and people from all walks of life for many years the research to the enterprise comprehensive budget.In this paper,the present situation and problems of the enterprise comprehensive budget management were expounded and illustrates its shortcomings,and deep analysis of its causes,emphatically put forward the relevant countermeasures,in order to close the gap between China and western developed countries,the maximum play to the role of the enterprise comprehensive budget mechanism,improve the economic benefits of enterprises and market competitiveness.For our country to optimize enterprise management,improve the economic benefit is put forward the corresponding reference.
再问： 我们都熟知的鞍钢，是计划经济下的产物，但是它为什么能够一直发展到今天，就是因为它有重视企业的预算，从计划经济转型到市场经济的时候，实施企业财务预算管理，度过企业的经济困难时期，再到最后推动全面预算管理，都对企业的成长提供了很大的帮助。鞍钢通过全面预算实现自己短期以至长期的战略目标，使自身能够长远发展下来，这是也是我们现代这些企业应该学习和借鉴的地方。




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