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企业资本投资预算与管理是企业协调管理计划的一种不可缺少的工具,资本投资预算是企业总预算的有机组成部分。企业总预算还涵盖了营业预算、财务预算、筹资预算等等之类的内容。资本投资预算是企业根据国家法律法规实行的一种对财政预算资金的重要管理活动。如果企业不进行资本投资预算与管理,将会不利于企业管理能力的提升,也将不利于企业资源的合理配置。在财政预算管理体制改革之后,财务管理的内容也会有所增加,企业资本投资预算是企业进行投资决策的重要依据,它的准确性和有效性是影响企业投资决策的重要因素,因此,企业资本投资预算与管理是否科学合理,是企业能否长期稳健发展的重要保证。本文通过企业资本投资预算对企业投资决策的重要性,来对企业资本投资预算管理存在的问题进行分析,进而提出了企业资本投资预算的实施与控制策略。
Enterprise’s capital investment budget and management is an indispensable tool for enterprises to coordinate the management plan. The capital investment budget is an integral part of the enterprise’s total budget. The total corporate budget also covers business budgets, financial budgets, funding budgets and the like. The capital investment budget is an important management activity of the budgetary funds of the enterprises implemented according to the national laws and regulations. If the enterprise does not carry out the capital investment budget and management, will not be conducive to the improvement of business management capabilities, it will not be conducive to the rational allocation of corporate resources. After the reform of the budget management system, the content of financial management will also increase. The capital investment budget of an enterprise is an important basis for an enterprise to make investment decisions. Its accuracy and effectiveness are important factors that affect the investment decisions of enterprises. Therefore, Whether the capital investment budget and management are scientific and reasonable is an important guarantee for the long-term and steady development of an enterprise. This paper analyzes the problems existing in the budget management of the enterprise’s capital investment through the importance of the enterprise’s capital investment budget to the enterprise’s investment decision-making, and then puts forward the implementation and control strategy of the enterprise’s capital investment budget.