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财务预算,作为管理工具或手段,无论是定期预算,还是滚动预算,已经被越来越多的企业使用,但财务预算在实际工作中存在一些问题,如何解决?笔者就实践中的一些情况进行探讨,供商榷。一、预算法定审批的操作性问题与实际运行中的调整预算的首要问题是明确编制和审批权限。这个问题在《公司法》及企业的《章程》中都有规定,一般是董事会制订公司的年度财务预算方案、决算方案,股
Financial budget, as a management tool or means, whether it is regular budget or rolling budget, has been used by more and more enterprises, but the financial budget in the actual work there are some problems, how to solve? The author of some cases in practice Discussion, for discussion. First, the statutory approval of the budget operational issues and the actual operation of the adjustment budget of the primary problem is the establishment and approval authority. This issue is stipulated in the “Company Law” and the “Articles of Association” of an enterprise. Generally, the board of directors formulates the company’s annual financial budget plan, final accounts plan,