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在当前竞争激烈的市场经济环境下,财权及其配置方式,是决定企业预算管理的核心内容,更关系到现代企业的治理和发展问题,是现代企业发展所不可或缺的。企业预算管理工作,其存在的基础是财权分离,而从本质上说,企业预算管理就是一种规范化操作的财权管理。因此,从财权角度对企业预算管理进行良好把握,是解决当前企业预算管理中客观存在的问题的关键突破口。基于此,本文对以财权为基础把握企业预算管理的相关问题进行了科学探讨,希望对相关的企业预算管理工作者有所启示。
In the current highly competitive market economy environment, property rights and their allocation are the core elements that determine the budget management of enterprises, but are also related to the governance and development of modern enterprises. They are indispensable for the development of modern enterprises. Enterprise budget management, its existence is based on the separation of financial rights, and essentially, corporate budget management is a standardized management of financial management. Therefore, a good grasp of the enterprise budget management from the perspective of property rights is a key breakthrough in solving the objective problems in the present enterprise budget management. Based on this, this paper conducts a scientific study on the related issues of grasping the enterprise budget management based on the property right, hoping to enlighten the relevant enterprise budget management workers.