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企业在运行发展过程中,预算管理审计监督发挥着非常重要的作用和价值。对于企业科学安排资金,提高资金使用的效率,健全内部约束机制有着很大帮助作用。但是,从当前一些企业的现状来看,在预算管理审计监督方面,还存在一些需要注意的问题。基于此,在本文研究过程中,简要分析了企业在预算管理审计监督方面存在的问题,并结合一些实例,提出了一些解决措施建议。
In the process of operation and development of enterprises, audit supervision of budget management plays a very important role and value. For enterprises to arrange funds for science, improve the efficiency of the use of funds, improve the internal restraint mechanism has a great help. However, judging from the status quo of some enterprises at present, there are still some problems that need to be noticed in the audit supervision of budget management. Based on this, during the research of this paper, we briefly analyze the problems existing in the auditing and supervision of the budget management in enterprises, and put forward some solutions to some problems.