预算与内部控制的关系研究

Research on the Relationship Between Budget and Internal Control

文章旨在研究预算与内部控制之间的关系,并探讨其对组织绩效的影响。预算作为管理会计的重要工具被广泛运用于组织的规划与控制中。内部控制是组织为了实现目标、管理风险和确保运营效率而采取的一系列措施和程序。通过文献综述和理论分析,研究首先回顾预算和内部控制的相关概念和特点;其次探讨预算制度与内部控制的密切关联,强调预算在促进内部控制过程中的作用;接着讨论影响预算与内部控制关系的因素,包括组织文化、管理层行为和信息技术支持等;最后综合分析预算与内部控制的关系对组织绩效的影响机制,并提出相关的经验和建议。

This paper aims to study the relationship between budget and internal control,and explore their impact on organizational performance.Budget,as an important tool in management accounting,is widely used in the planning and control process of organizations.Internal control is a series of measures and procedures taken by an organization to achieve goals,manage risks,and ensure operational efficiency.Through literature review and theoretical analysis,this study first reviews the relevant concepts and characteristics of budgeting and internal control.Secondly,the paper explores the close relationship between budget system and internal control,emphasizing the role of budget in promoting the process of internal control.Next,the paper discusses the influencing factors of budget on the effectiveness of internal control,including organizational culture,management behavior,and information technology support.Finally,the paper comprehensively analyzes the impact mechanism of the relationship between budget and internal control on organizational performance,and proposes relevant experience and suggestions.