企业财务报告演进与预算管理研究

Research on Financial Reporting Evolution and Budgeting Management in Enterprise

企业财务报告演进的内在驱动力是资本保全观念,决定了财务会计报告体系的衍生。结合企业本质的界定,财务报告体系衍生的结果就是一系列底层因素的形成,它们构成了企业未来业务活动规划的基础,是企业预算管理的现实起点。

The intrinsic driving power of financial reporting evolution is the capital maintenance concept, which determines the derivation of financial reporting system, Combined with the nature of enterprise, the derivative results of financial reporting system give rise to a series of bottom factors, which constitute the foundations of future plan for business activities in an enterprise, being the realistic starting point of the budgeting management.