论文部分内容阅读
企业预算编制管理中,滚动预算的实践效果得到充分地认可并且发挥着至关重要的作用,作为一种动态化的预算编制方法很好地弥补长短期预算的不足,利于提升企业面对内外部环境变化的能力,有效避免年度预算所产生的时滞性。本文首要介绍滚动预算的基本相关概念和预算编制遵循的基本原则,接着分析滚动预算在企业预算管理中所发挥的作用和意义,最后就如何有效编制滚动预算提出所要重点把握和处理的几个问题,以利于企业在实践中更好地实施滚动预算的作用。
Enterprise budgeting management, the actual effect of the rolling budget has been fully recognized and plays a crucial role, as a dynamic approach to budgeting to make up for the short-term budget deficiencies, and help enhance the internal and external business The ability to change the environment, and effectively avoid the lag caused by the annual budget. This paper mainly introduces the basic concepts related to rolling budgets and the basic principles followed in budgeting. Then it analyzes the role and significance of rolling budgets in the budget management of enterprises, and finally puts forward some key issues that should be focused on and how to deal with rolling budgets. , In order to facilitate enterprises to better implement the role of rolling budget in practice.