论文部分内容阅读
全面预算管理是现代企业集团加强财务管控的重要手段和有效工具,预算编制是全面预算管理的起点,直接决定了预算管理体系运作的有效性。在企业集团年度预算编制实践中,预算目标的沟通往往耗时耗力、且效果不佳,达成一个使母、子公司都能接受的预算目标困难重重。本文主要结合实务经验,探究在预算目标沟通中母子公司间沟通不畅的主要原因,并提出改进建议。
Overall budget management is an important means and effective tool for modern enterprise groups to strengthen financial control. Budget preparation is the starting point of overall budget management and directly determines the effectiveness of the operation of the budget management system. In the annual budgeting practice of enterprise groups, the communication of budgetary objectives is time-consuming and inefficient, and it is very difficult to reach a budget target acceptable to both the parent and the subsidiary. This paper mainly combines practical experience to explore the main reasons for the poor communication between mother and subsidiary in the communication of budgetary goals and puts forward suggestions for improvement.