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构建并完善企业内部控制体系,是现代企业不可或缺的管理环节。企业必须对预算编制、预算执行以及预算调控进行全过程一体化管理,才能构建出符合时代发展需要的内控体系。文章对内部控制与精细化预算管理的现状进行分析,找出企业基于精细化预算管理构建内部控制体系所存在的问题,提出基于精细化预算管理构建内部控制的策略,即注重制度构建、注重成本预警与动态跟踪、注重分析经济行为和强调执行与考核等。
Constructing and perfecting the internal control system of an enterprise is an indispensable management link of modern enterprises. Enterprises must carry out integrated management of the whole process of budget formulation, budget implementation and budget adjustment and control so as to construct an internal control system that meets the needs of the development of the times. This article analyzes the status quo of internal control and fine budget management and finds out the problems existing in enterprise internal control system based on refined budget management. The article puts forward the strategy of building internal control based on refined budget management, ie focusing on system construction and cost Early warning and dynamic tracking, pay attention to analyze economic behavior and emphasize the implementation and assessment.