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第一章总则第一条为了促进企业实现发展战略,发挥全面预算管理作用,根据有关法律法规和《企业内部控制基本规范》,制定本指引。第二条本指引所称全面预算,是指企业对一定期间经营活动、投资活动、财务活动等作出的预算安排。第三条企业实行全面预算管理,至少应当关注下列风险:(一)不编制预算或预算不健全,可能导致企业经营缺乏
Chapter I General Provisions Article 1 In order to promote the enterprise to realize the development strategy and give full play to the role of budget management, this Guideline has been formulated in accordance with relevant laws and regulations and the Basic Norms for Internal Control of Enterprises. Article 2 The term “comprehensive budget” as mentioned in these guidelines refers to the budgetary arrangements made by the enterprise for its business activities, investment activities and financial activities for a certain period of time. Article 3 The implementation of a comprehensive budget management by an enterprise shall at least pay attention to the following risks: (1) Failure to formulate a budget or an unsound budget may result in the lack of business operations