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自改革开放政策实施以来,社会主义市场经济体制的确立,使我国经济取得了举世瞩目的成就,各种企业不断涌现,在很大程度上促进了社会的进步和人们生活水平的提高。但是随着经济全球化趋势的不断深化,在激烈的国际市场竞争中,我国企业在迎来巨大发展机遇的同时也面临更大的困难和挑战,为此企业必须要创新经营和管理模式,提高自身的核心竞争力。预算管理作为企业管理工作的一个重要组成部分,在一定程度上影响到企业的生存和发展,因此必须要加强企业内部控制,实现内部控制和预算管理的整合发展。本文主要从企业内部控制与预算管理的关系、以及企业内部控制与预算管理实现整合发展的对策两方面来进行分析。
Since the implementation of the policy of reform and opening up, the establishment of a socialist market economic system has made remarkable achievements in the economy of our country. Various enterprises are constantly emerging, which has greatly promoted social progress and people’s living standards. However, with the continuous deepening of economic globalization, in the fierce international market competition, Chinese enterprises are faced with even greater difficulties and challenges in the face of tremendous development opportunities. Therefore, enterprises must innovate their management and management mode and improve Own core competitiveness. As an important part of enterprise management, budget management affects the survival and development of enterprises to a certain extent. Therefore, it is necessary to strengthen the internal control of enterprises and realize the integrated development of internal control and budget management. This article analyzes the relationship between internal control and budget management and the countermeasures for the integrated development of internal control and budget management in enterprises.