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月度现金流量预算既是企业年度预算的分解和细化,也是完成企业年度目标预算的基础,因此做好月度现金流量预算工作是当前企业的重要任务。但在具体实施过程中,部分企业由于认知有误、控制不严、与业务预算联动弱化、信息化程度不高等诸多因素,造成月度现金流量预算失真,未能实现对企业预算资金的有效控制。笔者结合实际工作,就月度现金流量预算管理提出以下几方面改进意见。
The monthly cash flow budget is not only the decomposition and refinement of the annual budget of an enterprise, but also the basis for completing the annual budget of the enterprise. Therefore, it is an important task for the current enterprise to do a good job of monthly cash flow budget. However, in the process of implementation, due to many factors such as cognitive errors, lax control, weakened linkages with business budgets and low level of informationization, some enterprises caused the budget distortion of monthly cash flow and did not realize the effective control over the budgetary funds of enterprises . The author combined with the actual work on the monthly cash flow budget management to improve the views in the following areas.