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在各种组织的预算编制中,普遍存在或多或少的问题,而最关键表现是预算执行差异问题严重,对此有必要考虑从预算编制环节出发思考管控预算执行差异的思路。有鉴于此,本文以烟草企业的相关情况为基础素材,简要概述预算编制及预算执行情况并分析其中的差异问题,进而探讨影响执行差异的预算编制因素,最后思考提升预算编制水平管控执行差异的路径。
In the various organizations’ budgeting, there are generally more or less problems, and the most crucial one is the serious problem of the difference in budget execution. Therefore, it is necessary to consider the idea of how to control the discrepancies in the execution of the budget from the budgeting stage. In view of this, this article based on the relevant situation of tobacco companies as a basic material, a brief overview of budget preparation and budget implementation and analysis of the differences between them, and then explore the impact of the implementation of the differences in the preparation of the budget, and finally think about improving the budgeting level to control the implementation of differences path.