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近年来,随着我国市场经济的不断深入,我国整体的经济水平得到了大幅度的提高,与此同时各大企业也得到了较大的发展,企业相关方面的工作内容也逐渐倾向于复杂化。作为企业实现整体目标的一个重要的控制手段,内部控制对企业的战略化发展起着极其重要的作用——良好的内部控制可以促进企业内部有序的运营。而作为内部控制的一个有机组成部分,企业的预算管理是企业内部控制的重要基础,同时也是企业的内部控制目标能否有效实现的关键点。本文将结合已有的研究文献,首先对企业的预算管理和内部控制进行了简要的介绍,其次对两者之间的关系进行了分析,然后深入分析了预算管理对企业内部控制的重要性,最后对如何运用预算管理来加强企业内部控制的措施进行了探讨。
In recent years, with the deepening of the market economy in our country, the overall economic level of our country has been greatly improved. At the same time, the major enterprises have also made great progress. The work content of relevant enterprises has also gradually become more and more complicated . As an important control measure for enterprises to achieve the overall goal, internal control plays an extremely important role in the strategic development of the enterprise - good internal control can promote the orderly operation within the enterprise. As an integral part of internal control, the budget management of an enterprise is an important foundation for the internal control of an enterprise. It is also the key point of whether the internal control objective of an enterprise can be effectively implemented. This article will combine the existing research literature, first of all a brief introduction of the enterprise’s budget management and internal control, followed by an analysis of the relationship between the two, and then an in-depth analysis of the importance of budget management to the internal control of enterprises, Finally, how to use budget management to strengthen internal control measures were discussed.