基于审计视角的国企财务预算管理探究

Financial Budget Management of State Owned Enterprises Based on Audit Perspectiv

国企财务预算管理工作是对国企运营的全过程管理,其目的是促使企业员工保持工作的积极性。预算管理是在国企战略规划的基础上进行预算,不能偏离国企正常的经营方向,为国企的发展提供动力。财务预算管理可以有效规避风险,对国企经济活动进行整体把控,需要国企全体人员的参与,以及各部门之间的密切配合,但是在实际预算管理中,需要审计工作的监督管理,在预算编制和执行过程中把好关,为预算管理的顺利实施创造有利条件。

The financial budget management of state-owned enterprises is the whole process management of state-owned enterprises.Its purpose is to encourage employees to keep working enthusiasm.Budget management based on the strategic planning of state-owned enterprises can not deviate from the normal operation direction and shall provide impetus for the development of state-owned enterprises.Financial budget management can effectively avoid risks and control the economic activities of state-owned enterprises as a whole,which requires the participation of all the staff and the close cooperation of various departments.However,the actual budget management needs the audit supervision to ensure the budget preparation and implementation,so as to create favorable conditions for the smooth implementation of budget management.