摘要
现有的预算会计在新形势下已无法满足财务报告使用人的需求,同时随着资金来源多渠道,如何有效防范财务风险以保障企业可持续发展,给财务管理提出了更高的要求。新会计制度的推行有利于提高会计信息的准确性、全面性、相关性、可比性和及时性,可全面提升会计信息质量。因此,解决好财务管理中现存的一些问题,成为推行新会计制度的重要环节。本文从财务管理的现状出发,针对存在的预算编制不完善,预算控制不健全,信息化建设落后等问题,分析原因,并针对存在的问题给出相关建议,以供参考。
The existing budget accounting in the new form can not meet the needs of financial report users;at the same time,with multiple sources of funds,as for how to effectively prevent financial risks to ensure sustainable development,it puts forward higher requirements for financial management.The implementation of the new accounting system will help to improve the accuracy,comprehensiveness,relevance,comparability and timeliness of accounting information,and comprehensively improve the quality of accounting information.Therefore,solving some of the current problems in current financial management has become an important part of implementing the new accounting system.Starting from the current situation of financial management,this article analyzes the reasons for the existing problems of imperfect budgeting,imperfect budget control,and backward information construction,and gives suggestions for existing problems.
作者
张妍
ZHANG Yan(Henan Health Cadre College)
出处
《中国商论》
2021年第16期138-140,共3页
China Journal of Commerce
关键词
财务管理
问题
建议
financial management
problems
suggestions