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财务预算是企业根据自身发展的实际情况,结合经营目标对企业资源进行的有效分配,是对未来财务状况、经营成果以及现金流量等情况进行的科学、合理预测和管控活动,是企业管理的重要手段之一,其为实现企业战略目标及企业绩效考核体系提供量化依据,对优化企业资源配置以及提高企业管理水平等方面具有重要意义。本文从编制财务预算的意义和注意事项着手,对财务预算编制过程中存在的问题进行了分析,并提出了相应的解决对策。
The financial budget is an effective allocation of resources of an enterprise according to the actual situation of its own development and in combination with its business objectives. It is a scientific and reasonable forecast and management and control activity for the future financial status, operating results and cash flow and is an important part of business management One of the means, which is to achieve corporate strategic objectives and enterprise performance appraisal system to provide quantitative basis for optimizing the allocation of resources and improve enterprise management level is of great significance. This article starts with the significance and precautions of compiling the financial budget, analyzes the problems in the process of compiling the financial budget, and puts forward corresponding solutions.