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实施全面预算管理固然是一个不错的选择,但仅从财务环节来实施全面预算管理,仍无法彻底解决提升资金内控绩效的问题。因此,需要拓展对资金内控的认识。增强资金内控绩效的有效措施可从:拓展对资金内控绩效的认识、创新资金会计成本控制模式、开展多部门协作下项目选择、增强商业活动中的合约管理来展开构建。
Implementing comprehensive budget management is certainly a good choice. However, implementing full budget management only from the financial aspect can not completely solve the problem of improving the performance of internal control of funds. Therefore, we need to expand our understanding of capital internal control. Effective measures to enhance the performance of internal control of funds can be started by expanding the understanding of the performance of internal control of funds, innovating the control mode of accounting cost of capital, carrying out project selection under multi-sectoral cooperation and enhancing contract management in commercial activities.