摘要
全面预算在促进国有企业治理和内部控制方面发挥着至关重要的作用,文章对此进行了研究,通过提供财务规划、分配和监控的全面框架,全面预算提高了透明度、问责制和效率,并且还促进了战略决策、风险管理和遵守监管要求.此外,通过制订明确的目标、让利益相关者参与、运用信息化软件,以及实施强有力的监测和评估机制,提高全面预算的科学性,从而确保国有企业全面预算的成功.
Comprehensive budget plays a vital role in promoting the governance and internal control of state-owned enterprises.By providing a comprehensive framework for financial planning,allocation and monitoring,the comprehensive budget enhances transparency,accountability and efficiency and also facilitates strategic decision-making,risk management and compliance with regulatory requirements.In addition,enhancing the scientific nature of the overall budget through the establishment of clear objectives,the involvement of stakeholders,the use of information-based software and the implementation of robust monitoring and evaluation mechanisms,to ensure the success of the state-owned enterprise comprehensive budget.
作者
高倩
Gao Qian(Qingdao Qingfa Holdings Group Co.,Ltd.,Qingdao,Shandong,266000)
出处
《市场周刊》
2024年第27期17-20,共4页
Market Weekly
关键词
国有企业
全面预算
企业治理
内部控制
促进作用
state-owned enterprises
overall budget
corporate governance
internal control
promoting role