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部门预算管理在财务管理中对于有效的内部控制机制,协调和优化企业资源,促进企业按照规划发展、协调行动、控制经营发展方向起着重要作用。本文以部门预算和财务管理的定义作为切入点,主要从部门预算在实践中所呈现出的不足以及不断完善政策和改革策略来反映出其对财务管理工作的影响。
The departmental budget management plays an important role in the financial management of effective internal control mechanisms, coordination and optimization of enterprise resources, and promotion of enterprises in accordance with the planned development, coordinated actions and control of business development. In this paper, the definition of departmental budget and financial management as the starting point, mainly from the lack of departmental budget in practice and constantly improve the policy and reform strategies to reflect its impact on financial management.