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预算数与实际数的偏离是由预算编制的程序和方法的内在特点决定的 ;考评预算编制的质量应侧重于预算的法治性这个特点 ,该预算编制是否符合公司内部的法定程序 ,预算的编制是否服从于公司的总体发展目标的需要 ;不同的企业应根据自己的企业类型 ,选择不同侧重点的预算考核与经济业绩考评体系 ,不应该片面地追求某些财务指标的优化。
The deviation of the budget from the actual number is determined by the inherent characteristics of the procedures and methods for preparing the budget. The quality of the appraisal budget should focus on the characteristics of the rule of law of the budget, whether the budget complies with the statutory procedures and budgets of the company Whether to obey the needs of the company’s overall development goals; different enterprises should choose different focus on the budget assessment and economic performance evaluation system according to their type of business, should not be one-sided pursuit of the optimization of certain financial indicators.