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全面预算是企业内部控制的核心管理方式,对于企业提高管理水平、提高内部控制效率、加强资源优化配置具有重要作用。企业管理者要认识到全面预算管理的重要性,加强各部门对全面预算管理的认识,完善企业内部机制,优化企业资源配置,实现企业的可持续发展。本文从全面预算管理的作用和编制原则出发,分析了企业实施全面预算管理中存在的问题,并提出来相应的政策建议。
Overall budget is the core management mode of internal control, which plays an important role in improving the management level, improving the efficiency of internal control and optimizing the allocation of resources. Business managers should recognize the importance of overall budget management, strengthen the understanding of all departments on comprehensive budget management, improve the internal mechanism of enterprises, optimize the allocation of enterprise resources and realize the sustainable development of enterprises. Based on the function and principle of overall budget management, this paper analyzes the existing problems in the implementation of total budget management and puts forward the corresponding policy recommendations.