摘要
全面预算管理是商业集团重要的内部控制工具。商业集团通过建立完善的全面预算组织架构,运用上下结合的预算编制模式,构建由预算编制、预算执行与控制以及预算考核与评价等环节组成的完整的预算管理闭环系统,以合理规避风险,实现资源有效配置,提升集团管理水平。
Comprehensive budget management is an important internal control tool for business groups. Through the establishment of a comprehensive budget organization structure and using the budgeting model combining top and bottom, business groups build a complete closed-loop budget management system composed of budgeting, budget execution and control, budget assessment and evaluation, so as to rationally avoid risks, achieve effective resource allocation, and improve the management level of the group.
作者
郭素娟
GUO Sujuan(Shandong Institute of Commerce and Technology, Jinan, Shandong 250103, China)
出处
《山东商业职业技术学院学报》
2019年第2期1-4,9,共5页
Journal of Shandong Institute of Commerce and Technology
关键词
商业集团
全面预算
预算管理
business group
comprehensive budget
budget management
