论文部分内容阅读
预算作为企业财务管理的组成部分,在控制企业成本开支范围、调动部门、员工节约成本开支积极性等方面发挥着巨大的作用。随着我国现代企业财务管理制度的建立及内控制度在企业中的广泛应用,越来越多的企业开始重视全面预算在财务管理中所发挥的作用,并通过人员培训、成立预算管理部门及建立预算考核制度等手段不断强化企业预算管理工作,以确保企业最终经营目标的实现。本文在对全面预算管理内容与意义进行阐述的基础上,提出强化企业全面预算在财务管理中应用的措施。
As an integral part of the financial management of a company, the budget plays a huge role in controlling the scope of the enterprise’s cost and expenditure, mobilizing departments and employees to save costs and expenditures. With the establishment of the modern enterprise financial management system and the extensive application of the internal control system in the enterprise, more and more enterprises begin to attach importance to the role that the overall budget plays in the financial management. Through the training of personnel, the establishment of the budget management department and establishment Budget assessment system and other means continue to strengthen corporate budget management to ensure that the ultimate goal of business operations. Based on the content and significance of the comprehensive budget management, this paper puts forward some measures to strengthen the application of the overall budget of the enterprise in the financial management.