基于全面预算管理的财务资金内部控制策略研究

Research on the internal control strategy of financial funds based on the comprehensive budget management

全面预算管理是一种多层次、大范围的财务管理模式,以目标导向与长期规划为核心,合理计算企业内各部门的预算资金,提升预算资金的利用率,并对各个部门的资金分配进行系统规划,科学配置企业资源,提升资源管理水平,以实现经营发展目标。内部控制与预算管理是企业内部管理中的核心内容,在当前市场经济形势下,如何利用全面预算管理模式,提高企业内部资金管理体系的规范化、现代化,是企业需要重点探究并解决的一项关键问题。文章对基于全面预算管理的财务资金内部控制策略展开了探讨。

Comprehensive budget management is a kind of multi-level and wide range of financial management mode,taking goal orientation and long-term planning as the core and conducting reasonable calculation of the enterprise department budget funds,imprving its utilization rate and the department of capital allocation system planning,scientific allocation of capital and resources,improve management level,realize management development goals.Internal control and budget management are the core content of the internal management of an enterprise.Under the current condition of market economy,if the comprehensive budget management mode is used,to improve the standardization and modernization of the internal fund management system,is the enterprise needs Point to explore and solve a key problem.This paper discusses the internal control strategy of financial funds based on comprehensive budget management.