论文部分内容阅读
企业预算管理尤其滞后于经济的发展,制约了企业的竞争能力。因此,对加强现代企业资金预算管理探析具有极为重要的作用。本文首先阐述了现代企业资金预算管理的作用,其次,从全面预算控制;强化企业财务会计人员的素质和行为准则;加强预算的编制;正确制定现代企业预算目标四个方面对如何加强现代企业资金预算管理提出了自己的看法和建议,具有一定的参考价值。
Enterprise budget management lags behind economic development in particular, restricting the competitiveness of enterprises. Therefore, to strengthen the modern enterprise funds budget management has an extremely important role. Secondly, from the aspects of overall budget control, strengthening the quality and code of conduct of enterprise financial accountants, strengthening the compilation of budget, and correctly formulating the budget objective of modern enterprise, this paper analyzes how to strengthen the capital of modern enterprises Budget management put forward their own views and suggestions, with some reference value.