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随着我国社会经济形势的不断变化,对现代企业的内部管理控制提出了更高的要求,就企业预算管理来说,其不仅仅对于企业的整体发展意义重大,具体到企业内部控制中来看,其同样具备着非常重要的作用。我国的全面预算管理,一般在行政机关单位开展相对较多,在企业中实行不多或者往往不能得到很好的落实。本文从全面预算及内部控制的相关理论出发,结合一些公司在预算管理出现的一些问题来阐述企业预算管理与内部控制之间的关系,分析了企业预算管理对加强企业内部控制的重要作用以及如何在企业内部控制中进一步强化预算管理工作的途径。
With the continuous changes of social and economic conditions in our country, the internal management and control of modern enterprises put forward higher requirements. As far as the enterprise budget management is concerned, it is not only of great significance to the overall development of the enterprise, but also to the internal control of the enterprise , It also has a very important role. China’s overall budget management is generally carried out relatively often by administrative units and is not implemented in enterprises or often can not be well implemented. Based on the related theories of overall budget and internal control, this article elaborates the relationship between enterprise budget management and internal control based on the problems that some companies appear in the budget management, and analyzes the important role of enterprise budget management in strengthening internal control of the enterprise and how In the enterprise internal control to further strengthen the budget management approach.