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本篇文章首先对全面预算管理在制造型企业财务内控中应用的必要性进行阐述,从管理理念较为滞后、财务内部控制监管效力不高、财务内部考核机制不完备三个方面入手,对当前全面预算管理在制造型企业财务内控应用中存在的主要问题进行解析,并以此为依据,提出全面预算管理在制造型企业财务内控应用的优化措施。希望通过本文的阐述,可以给相关领域提供些许的参考。
This article firstly elaborates the necessity of the application of the comprehensive budget management in the financial internal control of manufacturing enterprises, starts from three aspects: the management concept is lagging behind, the internal control of the financial control system is not high, and the financial internal evaluation mechanism is incomplete. Based on this analysis, budget management analyzes the main problems in the application of financial internal control in manufacturing enterprises, and puts forward the optimization measures for the application of total budget management in manufacturing internal control. Hope that through the elaboration of this article, you can provide some references to related fields.