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预算考核作为预算管理体系的一个重要组成部分,在加强企业内部控制、提高企业竞争力等方面发挥了不可或缺的作用。但在具体实践中仍存在着预算管理考核目的不明确,考核基础不牢,考核指标设置不健全等问题,需要我们从夯实预算考核基础,明晰预算考核标准,科学设置预算考核指标,完善预算考核程序,强化预算考核结果应用等方面着手,不断提升预算管理考核水平,进而推进行业全面预算管理水平持续提升。
As an important part of the budget management system, budget assessment plays an indispensable role in strengthening internal control of enterprises and enhancing the competitiveness of enterprises. However, in practice, there are still some problems such as the unclear purpose of budget management appraisal, the weak foundation of appraisal, and the incomplete setting of appraisal indicators. We need to lay a solid foundation for budget appraisal, clarify budget appraisal standards, set budget appraisal targets scientifically, and improve budget appraisal Procedures and application of the enhanced budget examination results to continuously improve the level of budget management and assessment and further promote the continuous improvement of the industry’s overall budget management.