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预算是指依靠收集的数据和合理的判断,对企业未来发展的某一段时间内的生产经营情况、各项经济活动以及资金流动等用数字的方式进行一定的编制,做一个具体的规划,并表明预期结果。预算控制则是对预算的整个过程进行一系列控制,包括预算编制、预算执行和预算反馈。企业预算控制效果是受到多个因素的影响的,不仅包括企业自身的结构、系统、对预算控制的认识了解度、预算控制人员的综合素质、相关监督系统等内部因素,还有市场经济环境、社会投资融资环境、法律环境等外部因素。因此,要想充分发挥预算控制效果,必须得对外部因素和内部因素进行合理的分析,找出最适宜的方式方法,不断调整预算控制,及时进行反馈,以实现企业持续良好发展的目的。
Budget refers to the collection of data and reasonable judgments on the future development of the enterprise within a certain period of time production and management, various economic activities and the flow of funds and other digital way to make a certain number of plans to do a specific and Indicate the expected result. Budget control is a series of control over the whole process of the budget, including budget preparation, budget implementation and budget feedback. The effect of enterprise budget control is influenced by many factors, including not only its own structure and system, knowledge and understanding of budget control, the overall quality of budget control personnel, relevant monitoring systems and other internal factors, but also the market economy environment, Social investment financing environment, legal environment and other external factors. Therefore, if we want to give full play to the effect of budgetary control, we must make a reasonable analysis of external factors and internal factors to find out the most appropriate ways and means, constantly adjust budget control and timely feedback in order to achieve the goal of sustained and sound development of enterprises.