全面预算管理与内部控制的协同策略探讨

Discussion on Coordinated Countermeasures of Comprehensive Budget Management and Internal Control

作为降低财务风险成本、优化社会资源配置的重要措施,全面预算管理与内控制度有利于提升管理水准,促进企业长久发展。伴随我国市场经济迅猛发展,全面预算管理体系已被许多企事业单位重视与采纳,并初见成效,但仍存在一些弊端,如观念不清、控制乏力、考核不当、监督失策等。论文基于全面预算管理与内控制度的融合关系,分析现阶段企事业单位在财务管理中面临的现实困境,诠释两者之间的协同关系,揭示有效整合的必要性,最后根据实务经验,提出改善融合预算管理与内控制度关系的对策建议,为利益相关者提供有利借鉴,促进全面预算管理与内部控制的协同治理。

As an important measure to reduce the cost of financial risks and optimize the allocation of social resources,comprehensive budget management and internal control system is conducive to improving the management level and promoting the long-term development of enterprises.With the rapid development of China’s market economy,the comprehensive budget management system has been attached importance to and been adopted by many enterprises and public institutions,and it has achieved initial results.but there are still some drawbacks,such as unclear concept,weak control,improper assessment,improper supervision and so on.Based on the integrated relationship between comprehensive budget management and internal control system,this paper analyzes the realistic dilemma faced by enterprises and institutions in financial management at present,interprets the cooperative relationship between them,and reveals the necessity of effective integration.Finally,based on practical experience,puts forward countermeasures and suggestions to improve the relationship between integrated budget management and internal control system,provide beneficial reference for stakeholders,promote the coordinated governance of comprehensive budget management and internal control.