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2002年4月,财政部发布的《关于企业实行财务预算管理的指导意见》,提出了企业应实行包括财务预算在内的全面预算管理。国家一系列行政规章制度的颁布执行,标志着全面预算管理这一科学的管理理念已得到广泛认同,并进入到规范和实施阶段。在实践中,虽然全面预算管理不断被一些企业集团大力推行,也逐渐引起许多经营管理者的重视,然而很多企业在预算编制过程中所依据的的基础五花八门,有的企业甚至以上年会计报表为预算的编制为基础。虽然预算年年编,但效果如何却另当别论。这就不能不叫人怀疑预算对企业究竟有多大意义。
In April 2002, the Guiding Opinion on the Implementation of Financial Budget Management by Enterprises promulgated by the Ministry of Finance proposed that enterprises should implement comprehensive budget management including financial budgets. The promulgation and implementation of a series of administrative rules and regulations of the country marks the scientific management philosophy of overall budget management has been widely recognized and entered the normative and implementation stage. In practice, while comprehensive budget management is being vigorously promoted by some enterprise groups, it gradually attracts many managers and managers. However, many enterprises have a variety of foundations on which their budgets are compiled. Some even report their financial statements in the previous year as Budgeting based on. Although the annual budget, but how effective is another matter. This can not but ask people to wonder how much the budget really means to the business.