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。
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.
出处
《江汉石油职工大学学报》
2008年第5期48-50,共3页
Journal of Jianghan Petroleum University of Staff and Workers
关键词
全面预算管理
内部控制
管理模式
All- round Budget Management
Inner Control
Management Mode
