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全面预算管理是企业计划中的重要一环,已经成为企业不可或缺的重要管理模式,没有哪家大型企业是没有预算管理的,预算管理是实现企业的资源合理配置和资本使用效率的手段。全面预算管理通常要经过预算编制、预算执行、预算考核三个环节。其中,在预算管理的各个环节中,数据反馈形式极为关键,贯穿在三个环节之中。一定程度上说,预算执行数据呈现的颗粒度越细,预算管理的程度也就越细。执行数据反馈需要会计职能来完成,预算管理主要对经营活动进行控制,会计核算又是反映企业本身的各项生产经营活动,两者相辅相成。然而,预算管理和会计核算却属于不同的体系,如何在保证会计核算合法、合规的前提下,尽最大可能满足企业预算管理的要求就成为企业职能部门必须研究的课题。从预算管理和会计核算的基本概念和关系入手,在分析两种体系间区别与联系的基础上,结合目前实务操作中存在的利弊和问题,提出了实现预算管理和会计核算有机结合的方法,建立完善的企业会计核算体系,保证会计核算的真实性、及时性、准确性的同时,确保预算管理的及时和信息可比性。
Overall budget management is an important part of an enterprise’s plan. It has become an indispensable and important management mode for an enterprise. No large-scale enterprise has no budget management. Budget management is a means to realize the rational allocation of resources and the efficiency of capital utilization. Total budget management usually goes through three stages: budget preparation, budget execution and budget assessment. Among them, in all aspects of budget management, the form of data feedback is extremely crucial, which runs through the three links. To some extent, the finer the particle size of the budget execution data is, the finer the budget management will be. The implementation of data feedback requires accounting functions to complete the budget management, mainly to control business activities, accounting is to reflect the company’s own production and business activities, both complement each other. However, budget management and accounting belong to different systems. How to meet the requirements of enterprise budget management to the greatest extent possible under the premise of ensuring legal accounting and compliance has become a subject that must be studied by an enterprise’s functional departments. Starting from the basic concepts and relations of budget management and accounting, on the basis of analyzing the difference and connection between the two systems and combining the advantages, disadvantages and problems in the current practice, this paper puts forward a method to realize the combination of budget management and accounting. The establishment of a sound enterprise accounting system to ensure the authenticity of accounting, timeliness, accuracy, while ensuring the timely budget management and information comparability.