摘要
全面预算管理是企业管理的重要组成部分,科学完善的预算管理体系是保障企业有序运行和稳定经营的基础条件。基于全面预算管理构建企业财务内部控制体系,可有效帮助企业规避生产经营中的各种风险,进一步促进企业的可持续发展。对此,本文首先简述了全面预算的概念与功能,并分析了企业财务内部控制的含义和原则,根据全面预算管理在企业财务内控中的重要作用及二者间的联系,分别从预算制度、收支风险把控、管理目标、运行体制、考核机制这五个维度,对企业财务内控体系构建提出了有效建议,旨在利用全面预算管理来进一步强化企业财务内控。
Comprehensive budget management is an important part of enterprise management.Scientific and perfect budget management system is the basic condition to ensure the orderly operation and stable operation of enterprises.The construction of internal financial control system based on comprehensive budget management can effectively help enterprises avoid various risks in production and operation and further promote the sustainable development of enterprises.In this paper,the concept and function of comprehensive budget are briefly introduced,and the meaning and principle of internal control of enterprise finance are analyzed.According to the important role of comprehensive budget management in the internal control of enterprise finance and the relationship between them,the paper proposes the construction of internal control system of enterprise finance from five dimensions:budget system,revenue and expenditure risk control,management objective,operation system and assessment mechanism The effective suggestions are made to further strengthen the internal control of the enterprise finance by using the comprehensive budget management.
作者
郑娟
陈华文
ZHENG Juan;CHEN Huawen(Sanming Colleg,Sanming Fujian 365004)
出处
《山东农业工程学院学报》
2021年第6期59-63,共5页
The Journal of Shandong Agriculture and Engineering University
关键词
全面预算管理
财务内控
功能与原则
重要性
构建路径
comprehensive budget management
financial internal control
functions and principles
importance
construction path
