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现代企业面临着激烈的市场竞争以及各类风险,由此,在求生存、谋发展中,企业纷纷将内部控制体系的建立与完善纳入管理日程。虽然企业内部控制与全面预算管理的目的均是实现企业的战略目标,但全面预算管理能够使战略目标具体化,贯穿于企业经营运转的全过程,并提升和完善企业内部控制体系。基于此,从全面预算的涵义入手,企业全面预算管理与内部控制的共同点与联系进行深入剖析,提出以全面预算管理为视角构建企业内部控制体系的实现路径,旨在不断提高企业的经营管理水平。
Modern enterprises are faced with fierce market competition and various risks. Therefore, in order to survive and seek development, enterprises have incorporated the establishment and improvement of internal control systems into the management agenda. Although the purpose of internal control and overall budget management are both to realize the strategic goal of the enterprise, the comprehensive budget management can make the strategic target concrete and run through the whole process of operation and operation of the enterprise, and improve and perfect the internal control system of the enterprise. Based on this, starting from the implication of the overall budget, the common point and contact of the enterprise’s overall budget management and internal control are analyzed in depth. The path to realize the enterprise internal control system from the perspective of the overall budget management is put forward. The aim is to continuously improve the operation and management of the enterprise Level.