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企业进行全面的预算管理,是企业发展中比较重要的环节,也是企业不可缺少的管理模式之一,企业的预算管理不仅是企业资源合理配置的有效手段,还是资本使用的合理手段。预算在管理的过程中主要通过三个环节,一是预算的编制;二是预算的执行;三是预算的考核。预算管理主要是对经营的活动进行控制,而会计的核算主要反应的是企业自身各项生产经营的活动,这两者之间是相辅相成的。本文主要介绍的就是企业预算管理的目的以及存在的问题,并对会计核算的设想进行了深刻的探究。
Enterprises to conduct a comprehensive budget management is an important link in the development of an enterprise. It is also one of the indispensable management modes of an enterprise. The budget management of an enterprise is not only an effective means of rational allocation of corporate resources, but also a reasonable means of capital utilization. Budget in the process of management mainly through three links, one is the preparation of the budget; the second is the implementation of the budget; the third is the budget assessment. Budget management is mainly to control the activities of the business, and accounting accounting mainly reflects the activities of the company’s own production and management, the two are mutually reinforcing. This article mainly introduces the purpose of enterprise budget management and existing problems, and makes a profound exploration of the accounting accounting assumptions.