石化企业实施全面预算管理方案探讨

Discussion on implementation of comprehensive budget management plan in petrochemical enterprise

文中对某石化企业建立财务预算管理体系进行了分析。探讨了石化企业的全部收支都纳入到预算管理范畴,严格预算的申报和审批,杜绝一切预算外开支方案实施的可行性和必要性,提升了财务预测在企业生产经营中的指导作用。

Analysis was made to the establishment of financial budget management system in a petrochemical company. Thispaper made discussion on bringing all incomes of petrochemical company into budget management category,strictlyperforming budget declaration,examination and approval,completely eradicating the possibility and necessity of planimplementation of all expenditures outside the budget,and promoted the guiding function of financial prediction inenterprise production and management.