摘要
全面预算管理是企业实施内部控制的重要手段,是对企业战略目标和年度经营计划的一种总体安排,具有统筹规划、资源配置、风险防范、过程控制、沟通协调、制约和激励等重要功能。现金流是企业运行的血液,决定着企业的兴衰存亡,是实现企业价值创造的关键要素。以现金流为核心构筑企业的全面预算管理体系具有重要的实践价值。文章以WH地铁集团有限公司为例,介绍以现金流为核心的全面预算编制框架,及其在轨道交通企业的具体运用,以期为其他轨道交通企业实施全面预算管理提供借鉴。
Comprehensive budget management is an important method of enterprise internal control by arranging the general strategies and annual business plans. It is helpful for integrated planning, resource allocation, risk prevention, process control, constraints and inspiration. Cash flows is the blood of the enterprise operation, it determines the prosperity and survive, it is a critical factor in the value creation of an enterprise. It is very important in practice to build the system of the comprehensive budget management based on the cash flows. The paper takes the ease of WH rail transportation enterprise to introduce the bud- get-making based on cash flows and the application in transportation enterprises, in order to provide edifications and references to other urban rail transportation enterprises.
出处
《华东经济管理》
CSSCI
2011年第11期143-147,共5页
East China Economic Management
关键词
现金流
全面预算管理
轨道交通企业
cash flows
comprehensive budget management
rail transportation enterprise