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近年来,不断发展的市场经济使各行各业在发展中面临着巨大的挑战,企业的内外部环境愈加错综复杂。因此,增强企业的内部管理,特别是财务预算管理,对于企业抵御风险有着极为重要的作用。本文通过分析预算管理同企业会计内部控制的关系、企业内部会计控制存在的问题,进一步指出如何通过预算管理加强企业内部控,以期对企业的内部控制有所帮助。
In recent years, the ever-developing market economy has challenged the development of all trades and industries, and the internal and external environment of the enterprise has become more and more complicated. Therefore, enhancing the internal management of enterprises, especially financial budget management, plays an extremely important role in the enterprises to resist risks. This article analyzes the relationship between budget management and internal control of enterprises and problems existing in the internal accounting control, and further points out how to strengthen the internal control through budget management in the hope of helping the internal control of enterprises.