论文部分内容阅读
全面预算管理是西方流行的集权管理方式之一,集团总部通过对分支机构及子公司的分项预算和总预算明晰各自的权限空间和责任区域,细化落实集团的财务目标,以此有效控制分支机构和子公司。我国企业在推行预算管理方面有过很多实践探索,2000年国务院印发了《国有大中型企业建立现代企业制度和加强管理基本规范(试行)》,要求国有大中型企业把建立全面预算管理制度作为建立现代企业制度的重要内容,2002年财政部发布了《关于企业实行财务预算管理的指导意见》,阐述了实施预算管理的基本做法和要点。目前我国企业开始越来越深入地推行这一管理系统,推行全面预算管理近年来逐渐成为我国企业推进改革、提高企业管理水平的共识,利用全面预算管理来加强资金管理、降低生产成本、加强母子公司控制、决算考核等,预算管理在企业日常管理中发挥了日益重要的作用。
Comprehensive budget management is one of the popular centralized management methods in the West. The headquarters of the Group effectively controls the implementation of the Group’s financial objectives by clearly defining the respective authority spaces and areas of responsibility for the branch budgets and total budgets of the branches and subsidiaries. Branches and subsidiaries. China’s enterprises have had many practical explorations in implementing budget management. In 2000, the State Council issued “State-owned Large and Medium-sized Enterprises Establishing a Modern Enterprise System and Strengthening Management Standards (Trial)”, requiring state-owned large and medium-sized enterprises to establish a comprehensive budget management system as a The important content of the modern enterprise system, the Ministry of Finance issued the “Guiding Opinions on the Implementation of Financial Budget Management by Enterprises” in 2002, expounding the basic practices and points of implementing budget management. At present, Chinese enterprises have begun to implement this management system more and more deeply, and the implementation of comprehensive budget management has gradually become the consensus of China’s enterprises to promote reform and improve the level of enterprise management in recent years. It uses comprehensive budget management to strengthen fund management, reduce production costs, and strengthen mother and child. The company’s control, final accounting assessment, etc., budget management plays an increasingly important role in the daily management of the enterprise.