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企业内部控制是十分重要的,但是传统的内部控制无法做到对资金或者经营行为的预测与控制,预算管理恰恰能够弥补这一缺点,预算管理作为内部控制的手段之一,能够对资金的使用和企业经营活动进行预测和管理,可以对经营活动做出有效的预警,以防范风险的发生,就目前来看,基于预算管理的企业会计内部控制还不完善,存在着很多问题。本文将通过对预算管理的作用、问题进行探讨和研究,提出一些行之有效的建议,希望可以对在提高预算管理的效果上有所帮助。
The internal control of enterprises is very important, but the traditional internal control can not predict and control the funds or business activities. Budget management can just make up for this shortcoming. As a means of internal control, budget management can use the funds And business activities of the forecast and management, business activities can make an effective early warning to prevent the occurrence of risks, for now, based on the budget management of internal control of enterprise accounting is not perfect, there are many problems. Through the discussion and research of the function and problem of budget management, this article will put forward some effective suggestions, hoping it can help to improve the effect of budget management.