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随着市场经济的不断改革,企业的管理方式也在不断进化。现代企业管理包括了全面预算管理和内部控制,全面预算是提高企业内控的执行效率的前控方式,内控又可以对预算风险加以控制,确保预算有效进行。两者相互影响,相互制约。将全面预算融入到内控系统中,不但可以推动企业内控的建设,还加强了企业全面预算的执行力。创建以全面预算管理为核心的企业内部控制体系刻不容缓。
With the continuous reform of the market economy, the management of enterprises is also evolving. Modern enterprise management includes comprehensive budget management and internal control. Comprehensive budget is a pre-control way to improve the efficiency of internal control of enterprises. Internal control can also control the budget risk and ensure the effective implementation of the budget. The two influence each other and restrict each other. The full budget will be integrated into the internal control system, not only can promote the building of enterprise internal control, but also enhance the implementation of the overall budget of enterprises. It is an urgent task to create an internal control system based on comprehensive budget management.