作为一个标准的企业会计核算系统,它至少应由三大部分组成,包括预算系统,日常的控制系统和考核系统。 1.预算系统。 预算系统应由信息收集、信息分析和决策组成。信息的收集来源主要有三个部门,业务、统计和会计自身,也就是说内部信息多。而现在企业是处于市场经济的环境中,对信息量的需求更多的是外部的而非内部的。由于信息的充分性对于预算工作的成功与否有着决定性的关 As a standard enterprise accounting system, it should be composed of at least three major components, including the budget system, daily control system and assessment system. 1. Budget system. The budget system should consist of information gathering, information analysis and decision-making. The main sources of information collection are three departments, business, statistics and accounting itself, that is to say more internal information. And now the business is in a market economy environment, the demand for information is more external rather than internal. The adequacy of information is crucial to the success of the budgetary work