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在责权发生制成本预算的基础上采用收付实现制进行资金预算编制,能实现对资金收付各项业务的控制,保证资金预算一直处在成本预算范围内。编制依据是企业部门的年度总成本预算以及分项的成本控制指标。资金预算编制的内容主要有期初余额、本期收入、本期支出、期末余额。文章对结合成本预算编制资金预算的原则、内容、方法等进行了详细的分析。
On the basis of the budget of responsibility and authority, the cash budgeting system is adopted to realize cash budgeting and payment, which can control various business of fund collection and payment and ensure that the capital budget is always within the cost budget. Basis for the preparation of the corporate sector total annual cost budget and cost control indicators. The contents of capital budget mainly include opening balance, current income, current expenditure and ending balance. The article analyzes the principles, contents, methods and so on of preparing the capital budget with the cost budget in detail.