张丽欣

【摘  要】国有企业是我国国民经济的重要经济组织，也是壮大国家综合实力、保障人民共同利益的重要力量。然而，随着时代的不断发展，国有企业成本管控欠佳的问题越发凸显。在努力开创新时代国有企业深化改革新局面的大背景下，强化成本管控工作成为改革工作的重中之重。全面预算是贯穿企业预算工作始终、各个预算环节相互衔接以及勾稽的综合预算体系，对于推动国有企业成本管控具有重要意义。论文从采购成本预算视角出发，探讨全面预算的应用现状以及相应的举措，以为全面预算在国有企业成本管控中的应用提供指导与帮助。

【Abstract】The state-owned enterprise is an important economic organization of China's national economy， and also an important force to strengthen the country's comprehensive strength and protect the common interests of the people. However， with the continuous development of the times， the problem of poor cost control of state-owned enterprises has become increasingly prominent. Under the background of deepening the reform of state-owned enterprises in the era of innovation， strengthening cost control has become the top priority of reform. Comprehensive budget is a comprehensive budget system that runs through the whole enterprise budget work， and each budget link connects and checks with each other. It is of great significance to promote the cost control of state-owned enterprises. From the perspective of procurement cost budget， this paper discusses the application status of comprehensive budget and the corresponding measures， so as to provide guidance and help for the application of comprehensive budget in the cost control of state-owned enterprises.

【關键词】国有企业;成本管控;全面预算

【Keywords】state-owned enterprises; cost control; comprehensive budget

【中图分类号】F275;F276.1                                             【文献标志码】A                                                 【文章编号】1673-1069（2021）07-0035-02

1 引言

国有企业在经济领域中发挥了重要的作用，迈入21世纪新时代后深化改革、做大做强成为国有企业发展目标[1]。相较于其他经济组织，国有企业的发展规模更大、固定以及流动资产更多，同时亦面临着较高的财务风险，故成本管控成为管理工作的重要内容。全面预算的根本出发点在于通过预算来替代管理工作，使得预算形成自动管理机制，具有全方位、全过程、全员参与的“三全”特点[2]。日常经营活动中，国有企业往往需要采购大量的原材料、半成品或者是机械设备，采购成本方面的支出对整个利润水平具有直接影响，通过强化采购成本预算以降低不必要的成本支出有助于提升其财务管理效率。……