| 加强全面预算管理 完善内部控制体系 |
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| 引用本文： | 郑华强,张立华.加强全面预算管理 完善内部控制体系[J].江汉石油职工大学学报,2008,21(5):48-50. |
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| 作者姓名： | 郑华强 张立华 |
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| 作者单位： | 中国石化集团江汉石油管理局职工培训中心,湖北,潜江,433121 |
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| 摘 要： | 全面预算管理是企业内部管理控制的一种主要方法。全面预算管理是具有企业计划、协调、控制、激励、评价生产经营等功能的一种综合贯彻企业战略方针的机制,是对公司相关的投融资活动、经营活动和财务活动的未来情况进行预期并控制的管理行为及制度安排。全面预算的管理模式主要包括组织设置、预算编制、执行与监督、评估与考核、反馈与调整五部分内容。
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| 关 键 词： | 全面预算管理 内部控制 管理模式 |
Strengthening All-round Budget Management to Perfect Inner Control System |
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| ZHENG Hua-qiang,ZHANG Li-hua.Strengthening All-round Budget Management to Perfect Inner Control System[J].Journal of Jianghan Petroleum University of Staff and Workers,2008,21(5):48-50. |
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| Authors: | ZHENG Hua-qiang ZHANG Li-hua |
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| Affiliation: | (Training Center for the Workers and Staff of Jianghan Petroleum Administration, SINOPEC Qianjiang Hubei 433121 ,China) |
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| Abstract: | All-round budget management is a major method of inner enterprise management control.The management,which plans,controls,stimulates and evaluates producing and managing,is a mechanism to implement enterprise strategy and policy comprehensively.Also it estimates,controls and arranges related enterprise financing and investing,managing and financial affairs activities in the future.The management mode of all-round budget mainly includes organizing establishment,estimating authorized staff,implementing and supervising,evaluating and assessing,feeding back and adjusting. |
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| Keywords: | All-round Budget Management Inner Control Management Mode |
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