再“谈”企业预算管理

On enterprise budget management

市场经济是法治经济,也是契约经济,企业编制年度预算,就应以契约为依据。有新的契约,用新的契约为依据;没有新契约,就用旧契约进行预测,因此,企业预算部分含有预测,有预测就有偏差,这是正常的。编制预算采用的是"管理会计"的方法,因此实物量指标非常重要,不可缺少。"预算编制说明"是预算的重点内容,预算表仅是说明的补充。预算既是日常管理的手段,也是业绩考核和利润分配的重要依据,要严格执行,否则预算就成为形式。

Market economy is not only a legislation economy,but also a contract economy.Corporation budgeting should be based on a new contract or should be projected with an old contract if a new one is not available.Corporate budgeting includes projection,so it is normal to have some deviation.Developing corporate budgeting involves ＂Managing Accounting Method＂ of which the physical quantity index is very important and indispensable.The core of the budgeting is the ＂Budgeting Manual＂,while the budget table is only an addendum.Corporate budgeting is not just a daily management routine;it is also very important in accessing performance and distributing profits.Therefore it must be strictly enforced in case of becoming a mere formality.