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当今的社会,企业竞争日趋激烈、世界风云瞬息万变,企业面临着各种风险,对于这些风险企业愈加难以控制。企业或由于资金链断裂而毁于一旦;或由于市场预测不准、战略失误导致经营效益下降而被其他企业收购。因此,预算在企业管理中发挥了越来越大的作用。下面,结合预算理论,从预算管理的产生过程和基本内涵,阐述财务预算管理在企业财务治理中所发挥的重要作用。
In today’s society, the competition among enterprises is becoming fiercer and fiercer, and the world situation is changing rapidly. Enterprises are faced with various kinds of risks, making it more and more difficult for these venture enterprises to control them. The enterprise may be destroyed by the rupture of the capital chain; or the acquisition of other enterprises due to the decline of the operating profit due to the misjudgment of the market and the strategic failure. Therefore, the budget has played an increasingly important role in business management. The following, combined with the budget theory, from the process and the basic connotation of the budget management, elaborated on the important role of financial budget management in corporate financial governance.