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编制财务预算是控制风险的手段,企业应以现金流预算为编制重点,预算实施过程中应定期对各职能部门、各分公司的预算执行情况进行实时监控并合理确定预算考评指标。
The preparation of the financial budget is a means of risk control. Enterprises should focus on the cash flow budget. During the implementation of the budget, the budget execution of each functional department and each branch should be monitored on a regular basis and the budget evaluation index should be reasonably determined.