论文部分内容阅读
2006年财政部颁发了《企业财务通则》,规定企业应当建立以现金流为核心的健全的财务预算管理制度,实现企业经济效益的最大化。全面预算管理工作作为企业各项工作的关键环节,可促进企业各项资源的优化配置,其工作质量的高低,直接关系到企业经营成败。因此企业要在强化资金预算的基础上,形成以现金流为核心的全面预算管理模式。本文首先阐述实施以现金流为核心的全面预算管理的重要性,其次论述了如何进行模式构建,最后重点探讨以现金流为核心、整合、提升全面预算管理的具体措施。
In 2006, the Ministry of Finance issued “General Rules for Corporate Finance”, stipulating that enterprises should establish a sound financial budget management system with cash flow as the core so as to maximize the economic benefits of enterprises. As a key part of every enterprise’s work, overall budget management can promote the optimal disposition of various resources of an enterprise. The quality of its work is directly related to the success or failure of the business. Therefore, enterprises should strengthen the capital budget, based on the formation of a comprehensive cash flow management as the core budget model. This article first expounds the importance of implementing overall budget management with cash flow as the core, and then discusses how to construct the model. Finally, it focuses on the concrete measures of integrating and improving the overall budget management with cash flow as the core.