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传统预算管理几乎由财务部门一手包办。虽然财务部门在预算管理过程中具有得天独厚的优势,但同时也存在信息不对称、专业不对口等不利之处。业务条线归口管理预算将管理关口前移,将预算编制、调整、执行全过程按业务条线交由归口部门管理,以掌握更为全面的信息,编制更加准确的预算,从而有利于预算调整与执行。本文拟从SWOT分析法入手,分析财务部门在预算管理中的优劣势,发现业务条线归口管理预算带来的机会和威胁,并针对威胁提出相关对策,探索人民银行实施业务条线归口管理预算之路。
Traditional budget management is almost exclusively financed by the finance department. Although the finance department has a unique advantage in the budget management process, it also has the disadvantage of asymmetric information and professional mismatch. Business line centralized management budget The management of the gateway forward, the budget preparation, adjustment, implementation of the whole process of business lines by the centralized management department to grasp a more comprehensive information, the preparation of a more accurate budget, which is conducive to budget adjustments With execution. This article intends to start from the SWOT analysis, analysis of the financial sector in the budget management strengths and weaknesses, found the business line centralized management of the opportunities and threats brought by the budget, and to propose countermeasures for the threat to explore the People’s Bank to implement the operating budget centralized management budget the road.