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全面预算是企业对一定期间的经营活动、投资活动、财务活动等作出的预算安排,是一种全方位、全过程、全员参与编制与实施的预算管理模式。集团公司由于其成员单位多、跨越不同区域、涉足多重行业的特点造成其财务管理上的困难。财务预算管理作为一种重要的内控手段,能够有效保障集团总公司战略目标的实施、优化集团内部资源分配、规范成员企业经营行为。而信息化技术的应用,对于统一预算标准、提高预算管理效率具有重要意义。本文将对集团公司全面预算信息系统建设的重点功能、建设难点以及应对方法进行分析与探讨。
The overall budget is a budgetary arrangement made by the company for business activities, investment activities, and financial activities for a certain period of time. It is a budget management model in which all parties participate in the preparation and implementation of the full-scale, full-process and full-scale participation. Group companies have difficulties in their financial management due to their large number of member units, their spread across different regions, and their involvement in multiple industries. As an important internal control method, financial budget management can effectively ensure the implementation of the group company’s strategic goals, optimize the internal resource allocation of the group, and standardize the behavior of member companies. The application of informatization technology is of great significance for unifying budgetary standards and improving budget management efficiency. This article will analyze and discuss the key functions of the Group’s comprehensive budget information system construction, construction difficulties and coping methods.