全面预算管理视角下企业资金内部控制分析

Analysis on the Internal Control of Enterprise Funds from the Perspective of Comprehensive Budget Management

资金内部控制对企业的持续稳定发展来说尤为重要。在现代企业发展中,内部控制理念已经不能满足现代资金管理和发展的需要,随着数字经济的快速发展,预算管理全面嵌入企业业务链和资金链、融入企业资金内部控制十分有必要。基于此,对企业资金内部控制及研究价值进行了概述,分析了企业资金内部控制在应用中存在的问题,并从预算管理视角出发,提出了企业资金内部控制优化管理的建议。

The internal control of funds is particularly important for the sustainable and stable development of enterprises.In the development of modern enterprises,the concept of internal control can no longer meet the needs of modern capital management and development,with the rapid development of digital economy,it is necessary for budget management to be fully embedded in the enterprise business chain and capital chain,integrated into the internal control of enterprise funds.Based on this,this paper summarizes the internal control of enterprise funds and its research value are summarized,analyzes the problems existing in the application of enterprise capital internal control,and puts forward some suggestions for optimizing the management of enterprise capital internal control from the perspective of budget management.