摘要
业财融合和全生命周期管理,是建筑施工企业在财务预算实践中根据自身行业特性和业务经营模式所形成的显著特征。本文阐述了施工企业年度预算与跨年度业务衔接的关键要点,并以X建筑施工企业为案例,介绍了基于跨年度平衡和业财融合的预算管理体系的具体实践过程。期待本文通过理论与案例分析,可以为其他企业构建更加科学合理的预算管理体系提供有益思路。
The integration of business and finance and the whole life cycle management are the significant characteristics formed by the construction enterprises according to their own industry characteristics and business operation mode in the practice of financial budget.This paper expounds the key points of the connection between annual budget and trans annual business of construction enterprises,and takes X construction enterprises as an example to introduce the specific practice process of the budget management system based on trans annual balance and business finance integration.It is expected that through theoretical and case analysis,this paper can provide useful ideas for other enterprises to build a more scientific and reasonable budget management system.
作者
高原
代天宇
Gao Yuan;Dai Tianyu
出处
《管理会计研究》
2022年第6期68-74,共7页
MANAGEMENT ACCOUNTING STUDIES
关键词
预算管理
跨年度平衡
建筑施工企业
Budget Management
Cross Year Balance
Construction Enterprises
