企业全面预算管理的构想

发布时间：2018-04-23 01:23

本文选题：全面预算管理 + 财务预算　；参考：《中国审计》2007年14期

【摘要】：预算管理作为为数不多的几个能把组织的所有关键问题融合于一个体系之中的管理控制方法,正日益受到理论界和企业界的重视。随着现代企业制度的发展和完善,预算管理模式以它的系统性、全面性、战略性、机制性和整合性等特征,已经逐渐演化成企业治理的重要制度和途径。而企业财务预算是在预测和决策的基础上,围绕企业战略目标,对一定时期内企业资金的取得和投放、收入和支出、企业经营成果及其分配等资金运动所作的具体安排。财务预算与业务预算、资本预算、筹资预算共同构成企业的全面预算。企业应当重视财务预算管理工作,将财务预算作为制定、落实内部经济责任制的依据。加强财务预算管理审计,对管好用好资金、规范企业运作、提高企业经营效益、增强竞争能力具有十分重要的指导意义。在此,我们特约请中国矿业大学的丁日佳、崔树德及陕西省延安市审计局刘涛谈谈企业全面预算管理的构想及财务预算管理审计的思路。
[Abstract]:As one of the few management control methods which can integrate all the key problems of the organization into one system, budget management has been paid more and more attention by the academic and business circles. With the development and perfection of modern enterprise system, budget management model has gradually evolved into an important system and approach to corporate governance with its characteristics of systematization, comprehensiveness, strategy, mechanism and integration. On the basis of prediction and decision making, the financial budget of the enterprise is the specific arrangement of the fund movement, such as the acquisition and investment of the enterprise funds, the income and expenditure, the business achievements and their distribution in a certain period of time, around the strategic objectives of the enterprise. Financial budget and business budget, capital budget, financing budget together constitute the overall budget of the enterprise. Enterprises should attach importance to the management of financial budget, take the financial budget as the basis for formulating and implementing the internal economic responsibility system. It is of great significance to strengthen the audit of financial budget management, to manage and use the funds well, to standardize the operation of enterprises, to improve the operating efficiency of enterprises and to enhance the competitive power. Here, we invite Ding Rijia, Cui Shude of China University of Mining and Technology and Liu Tao of Yan'an City Audit Bureau of Shaanxi Province to discuss the concept of overall budget management of enterprises and the ideas of audit of financial budget management.
【作者单位】：中国矿业大学;
【分类号】：F239.6

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