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预算管理是落实企业发展战略的主要手段,没有预算的数量化,战略只是“空中楼阁”。预算管理是管理会计的核心,不“则废。预算管理是公司治理的重要法宝,没有精准的预算,内控只是无源之水。不平凡的年度,注定要有不平凡的预算。2010年,作为企业的CFO,抓好预算管理十分重要,不仅仅要重视预算编制工作,更要重视预算执行。要保证预算编制过程中的科学、公正和公平,还要将预算执行结果与业绩考核、薪酬分配直接挂钩,落实预算管理的严肃性。
Budget management is the main means to implement the enterprise development strategy. Without the quantification of the budget, the strategy is just ”building in the sky.“ Budget management is the core of management accounting, not ”is waste .Budget management is an important magic weapon for corporate governance, there is no precise budget, internal control is just a passive water .Innumber of the year, destined to have extraordinary budget. As a CFO of an enterprise, it is very important to do a good job of budget management, not only pay attention to budget preparation, but also emphasize budget execution. To ensure scientific, fair and equitable budgeting process, budget execution results and performance evaluation, Payments directly linked to the implementation of the seriousness of budget management.