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随着我国社会主义市场经济不断发展,全面预算管理制度与内部控制制度已被企、事业单位所采纳,并已初见成效,但其成效不一,根据工作中积累点滴经验,本文从全面预算管理制度与内控制度的概念、在实施过程中存在的问题、二者之协同关系及其有效整合四个方面分别阐述了全面预算管理与内控制度有效整合的必要性、正确性和有效性。
With the continuous development of China’s socialist market economy, the comprehensive budget management system and the internal control system have been adopted by enterprises and public institutions and have achieved initial success. However, their achievements have been mixed. Based on the accumulated experience gained from the work, The concept of management system and internal control system, the problems existing in the process of implementation, the synergies between the two and the effective integration of the two systems respectively elaborated the necessity, correctness and effectiveness of the effective integration of the comprehensive budget management and the internal control system.