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企业进行资产配置的依据是会计信息,主要目的是为了提高资产的利用率。企业进行资产配置的主要手段是财务预算,只有财务预算和会计信息形成一种连贯的关系,才能真正发挥资产的效用。但是,在现实操作中,不少企业因为财务预算的执行导致了会计报表数据的滞后性,会计信息的失真使企业的财务预算失去了意义。本文首先阐释会计信息对企业预算管理的重要性,然后分析预算管理和会计信息之间的相互关系,最后提出贯彻执行全面预算的过程中如何避免会计信息失真的措施。
The basis for the allocation of assets by an enterprise is accounting information, the main purpose of which is to improve the utilization of assets. The main means by which enterprises make asset allocation is the financial budget. Only when the financial budget and accounting information form a coherent relationship can the real utility of the assets be realized. However, in actual operation, many enterprises because of the implementation of the financial budget led to the lag of accounting data, the distortion of accounting information makes the enterprise’s financial budget lost its significance. This paper first explains the importance of accounting information to enterprise budget management, then analyzes the relationship between budget management and accounting information, and finally puts forward measures to avoid the distortion of accounting information in the process of implementing the overall budget.