构建企业财务预测管理体系的思考

Thoughts on Establishing Enterprise’s Financial Forecast and Management System

在分析我国企业财务预测管理的特征及存在问题的基础上,提出企业财务预测管理体系的构建是一项系统工程,在构建企业财务预测管理体系的过程中,应建立企业全面预测管理组织体系,强化企业财务预测管理的功能,将企业财务预测管理作为行为规范进行设计,并将企业财务预测管理纳入业绩考评,这对于推进企业会计内部控制的发展及企业管理水平的提升具有积极作用。

Based on analyzing characteristics of enterprise’s financial forecast and management in China as well as its problems,this paper puts forward that the establishment of enterprise’s financial forecast and management is a system engineering,so during the establishment process,the all round forecast and management organizing system should be established for enterprises,the enterprise’s financial and management function should be enhanced,the forecast and management actions and regulations should be designed,and the forecast and management could be introduced into performance assessment,all of these have active role on promoting the development of enterprise’s accountant internal control and increase of enterprise’s management level.