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企业全面预算管理工作是管理会计的重要内容,是内部控制的重要工具。重庆长航全面预算管理的改革实践,通过建立和完善全面预算管理体系、抓好预算编制和预算下达重点环节、强化预算过程控制和预算考核,并建立与全面预算管理相关的配套措施,强化预算的执行力,保证全面预算管理各项措施的落地,取得了较好的成效。
Enterprise comprehensive budget management is an important part of management accounting and is an important tool of internal control. Chongqing Changhang comprehensive budget management reform practice, through the establishment and improvement of a comprehensive budget management system, do a good job budgeting and budget issued key links, and strengthen the budget process control and budget assessment, and the establishment of comprehensive budget management and related measures to strengthen the budget The implementation of various measures to ensure the full budget management, landing, and achieved good results.