企业预算管理中的风险及其防范

Risks and Its Prevention in Enterprise Budget Management

企业在内部预算制度执行过程中会遇到系统性风险、认识风险、编制风险、道德风险、调整与控制风险等。只有防范这些风险,企业预算管理制度才能得到有效实施。

There exist such risks in the field of system, cognition, size, morale, adjustment and control in the implementation of enterprise internal budget. Only the avoidance of these risks can the budget system be executed effectively.