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预算管理及预算编制成为企业财务部门的重要工作。企业在制定年度预算计划时,往往会根据年度整体计划和上一年各个部门的统计资料,以此来制定整个整体预算。与此同时,企业还会根据各部门上一年各方面的统计资料,来制定下属部门预算。在此期间,企业下属部门虚报预算、讨价还价的情况很多,且内部控制容易出现问题。而会计核算的开展恰恰为虚报预算等问题提供了有效途径,是预算管理的有效补充。
Budget management and budgeting have become an important part of the corporate finance department. When formulating an annual budget plan, an enterprise usually formulates the overall overall budget based on the annual overall plan and the statistics of various departments in the previous year. In the meantime, the enterprises will also formulate subordinate departments' budgets according to the statistical data of various departments in the previous year. In the meantime, the subordinate departments of the enterprise falsely report the budget, there are many cases of bargaining, and internal control is prone to problems. The implementation of accounting precisely for the fictitious budget and other issues provide an effective way, is an effective supplement to budget management.