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第一,预算指标核定的伸缩度。一是应做好基础资料的收集、归整及分析工作,从中发现合理的与不合理的因素,为预算的制定打好基础。二是要分析、研究市场的变化和发展方向及其对本企业经营的影响程度。三是要研究本企业所制定的长、短期发展目标,以此确定财务控制目标。第二,预算指标的控制力度。预算标准一经制定,就必须严格要求各控制中心去执行,不得在操作中随机人为调整。对非常规出现的问题,要制定严格的审批及考核办法,以确保预算执行的严肃性。
First, the approved scale of the budget indicator. First, we should do a good job of collecting, reorganizing and analyzing basic information and find reasonable and unreasonable factors to lay a good foundation for the formulation of the budget. The second is to analyze and study the market changes and the direction of development and its impact on the operation of the enterprise. The third is to study the long-term and short-term development goals set by the enterprise in order to determine the objectives of financial control. Second, the control of budget targets. Once the budget standard has been formulated, it is necessary to strictly require the control centers to implement it and not to manipulate random persons for adjustment. For non-routine problems, strict examination and approval and assessment methods should be formulated to ensure the seriousness of budget execution.