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近年来,上海柴油机股份有限以实施全面预算管理为主要抓手,积极运用现代信息网络技术,不断完善企业财务监管和内部审计制度,初步构建了以预算管理为核心的财务监控体系,逐步把公司的一切经济活动纳入全面预算的控制范围,提高了公司的经济运行质量,保证了公司资产的保值增值,积累了企业持续发展的后劲。一、建立全面预算制度,实行“刚性”预算管理1、建立权威性的预算组织体系为了确保预算制度的顺利实施,以及预算工作的权威性,公司成立了全面预算委员会,由公司最高领导任预委会正副主任,公司财务负责人任预委会秘书长,直接领导公司的预算管理组织工作。同时,为了将公司各项经济活动纳入全面预算监管的范围,公司预委会下设预算工作
In recent years, Shanghai Diesel Engine Co., Ltd. has been focusing on the implementation of comprehensive budget management, actively using modern information network technology, and constantly improving corporate financial supervision and internal auditing system, and initially established a financial monitoring system with budget management as its core, gradually All economic activities were brought into the control of the overall budget, which improved the company’s economic operation quality, ensured the maintenance and appreciation of the company’s assets, and accumulated the sustainable development of the company. First, establish a comprehensive budget system and implement “rigid” budget management. 1. Establish an authoritative budget organization system. To ensure the smooth implementation of the budget system and the authoritativeness of the budget work, the company has established a comprehensive budget committee with the highest leadership of the company. As the deputy director of the PWC, the person in charge of the company’s finance is the secretary-general of the PWC, and directly leads the company’s budget management organization. At the same time, in order to integrate the company’s economic activities into the scope of comprehensive budget supervision, the company’s PWC has set aside budget work.