构建有价值的企业预算管理框架

Conceive Valuable Budget Management Framework of Enterprise

企业实施预算管理不仅具有企业层面的价值,而且具有政府层面的价值。要发挥预算管理的作用,关键是构建有价值的预算管理框架。本文分别从企业预算目标的确立、预算管理信息系统的建立、现金流管理、内部控制制度以及综合性方面,提出了构建有价值的企业预算管理框架的思路。

The value in the enforcement of budget management is not only for the enterprises, but also for the government . To develop it , the key is to conceive a valuable budget management framework . This paper supplies the way of how to do this , including the below aspects : how to establish enterprise budget target , the information system of the budget management , cash-flow management, the inner control policy and the synthesize view.