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现代企业制度下要求企业内部建立权、责、利相互激励、相互制约的公司治理结构,而企业要真正做到权、责、利明确并贯彻落实到生产经营的各个环节中去,只有通过建立一整套完善并行之有效的全面预算管理制度来理顺企业内部管理关系,达到管理的最终目的。全面预算是按照企业发展战略目标,在对未来环境预测的基础上,确定预算期内经营目标,逐层分解、下达于企业内部各个经济单位,以价值形式反映企业生产经营和财务活动的计划安排。全面预算管理是对预算的编制、审批、执行、控制、调整、考核及监督等管理方式的总称。实施全面预算管理是防范风险、评价企业经营业绩、实现企业目标的重要手段。
Under the modern enterprise system, it is required to establish a corporate governance structure with mutual encouragement and mutual restraint in power, responsibility, and profit within the enterprise. However, enterprises must truly understand and implement the right, responsibility and benefit in all aspects of production and operation only through establishing A set of perfect and effective overall budget management system to rationalize the internal management relations, to achieve the ultimate goal of management. Overall budget is in accordance with the strategic objectives of enterprise development, based on the forecast of the future environment, to determine the business objectives during the budget period, decomposed layer by layer, issued within the various economic units within the enterprise to reflect the value of the production and operation of enterprises and financial arrangements for the program . Overall budget management is a collective term for the management of budget preparation, approval, implementation, control, adjustment, assessment and supervision. Implementation of a comprehensive budget management is an important means to prevent risks, evaluate the business performance and achieve business goals.