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内部控制和全面预算管理是集团公司管理的两大重要手段,全面预算管理作为内部控制的核心环节,能够实现企业战略的量化及具体化,有效解决企业内部控制问题,从而达到强化企业内部控制的目的。本文探讨了集团公司内部控制与全面预算的关系,认为全面预算管理是企业内部控制的基础,内部控制措施的落实依赖于全面预算,且全面预算管理对内部控制具有一定的统驭作用。基于以上分析,本文提出构建以全面预算为基础的集团公司内部控制体系。
Internal control and overall budget management are two important means of group company management. Total budget management, as the core of internal control, can realize the quantification and concreteness of enterprise strategy, effectively solve the internal control problem of enterprise and achieve the goal of strengthening the internal control of the enterprise purpose. This paper explores the relationship between internal control and overall budget of the group company, holds that overall budget management is the basis of internal control of enterprises, the implementation of internal control measures depends on the overall budget, and the overall budget management has some control over internal control. Based on the above analysis, this paper proposes to build a group company internal control system based on the overall budget.