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传统的预算管理工作主要由财务部门完成,预算管理容易流于形式。文章主要从责任预算的重要性、如何建立企业的责任预算体系以及责任预算体系建设构想等三方面来探讨公司预算责任体系建设问题。通过落实“责、权、利”一致的预算责任体系建设,有效地实现预算的闭环管理,将企业各项目标和责任落实到各个战略单元,形成了有效的压力传递机制和整体合理,以确保企业实现经营目标。
The traditional budget management is mainly done by the finance department, and the budget management is easy to be formalized. The article mainly discusses the construction of the budget responsibility system of the company from three aspects: the importance of the responsibility budget, how to set up the enterprise responsibility budget system and the responsibility budget system construction conception. By implementing the unified budget responsibility system of “responsibility, right and interest”, effective implementation of closed-loop budget management and implementation of various corporate goals and responsibilities in all strategic units have resulted in an effective pressure transmission mechanism and an overall sound, To ensure that enterprises achieve business goals.