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在一系列规章制度颁布施行的促进下,全面预算管理作为实现公司治理和完善内部控制系统非常有效的手段之一,在我国已得到广泛认可并在很多企业中实施。然而,随着这一模式的全面推广,由主观或客观方面的问题所导致的弊病也逐渐引起了各界的关注。本文通过对全面预算管理体系的梳理,结合已有的研究,指出每个模块现存的问题,并力图找出合适的解决路径。
Under the promulgation and implementation of a series of rules and regulations, the comprehensive budget management, as a very effective means to realize corporate governance and improve the internal control system, has been widely accepted in our country and implemented in many enterprises. However, with the full promotion of this model, the shortcomings caused by the subjective or objective problems have gradually drawn people’s attention. In this paper, through a review of the overall budget management system, combined with the existing research, pointed out the existing problems of each module, and tried to find a suitable solution.