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全面预算是企业加强管理、强化内部控制的一种方法,是兼具企业管理、过程控制、员工激励、绩效评价等功能为一体,贯彻企业经营战略的管理机制。正确认识和运用全面预算管理工具,对于提升企业管理水平,强化内部控制具有非常重要的意义。本文试图从全面预算的本质内涵出发,论述了全面预算管理制定的基础和编制的内容,并浅析其在执行过程中存在的问题及解决对策。
Overall budget is a way for enterprises to strengthen management and strengthen internal control. It is a management mechanism that integrates functions of enterprise management, process control, staff motivation and performance evaluation, and implements the enterprise management strategy. Correctly understanding and using comprehensive budget management tools is of great significance to enhancing the management level of enterprises and strengthening internal control. This article attempts to proceed from the essential connotation of the overall budget, elaborates the foundation and compilation content of the overall budget management and analyzes its problems and solutions in the implementation process.