以全面预算管理为核心的企业内部控制探析

Analysis on Internal Control of Enterprises with Comprehensive Budget Management as the Core

随着市场中竞争对手的逐渐增加,企业所面临的竞争压力和运营压力也逐步提升,运营风险也逐日攀升。基于此背景,企业想要保持正常高效的运营,就需要保障内部资源的有效发挥。然而在企业内部资源有效发挥的过程中,内部控制是十分重要的一环,对企业内部资源能否发挥最大限度的作用产生至关重要的影响。内部控制依托于企业的预算管理,通过预算管理的有效落实,能够使企业在运营过程中发挥运营资本的最大效益。文章将目光集中于企业的内部控制,讨论了全面预算的功能与特点,分析了内部控制的作用和原则,并针对全面预算管理核心视角下企业内部控制应当如何有效展开进行了分析,以期能够为企业的运营提供更多帮助,以有效利用企业的内部资源,更好地实现资本的积累和规模的扩张。

With the gradual increase of competitors in the market,pressures of competition and operating that enterprises face with is also graduallyincreasing,operation risk is also rising day by day.Based on this background,enterprises need to ensure the effective play of internal resources if they want to maintain normal and efficient operation.However,in the process of giving full play to the internal resources of an enterprise,internal control is an important link,which has a crucial impact on whether the internal resources of an enterprise can play a maximum role.Internal control depends on the budget management of enterprises,and the effective implementation of budget management can make the enterprises to give full play to the maximum benefit of working capital in the process of operation.The article focuses on the internal control of enterprises,discusses the functions and features of comprehensive budget,analyzes the functions and principles of internal control,and analyzes how the internal control of enterprises to be carried out effectively under the core perspective of the comprehensive budget management,in order to provide more help for the operation of enterprises,so as to make full use of internal resources of enterprises and better achieve accumulation of capital and expansion of scale.