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伴随着社会经济不断的发展与财务制度的深度改革,结合国家《新会计制度》的实施,全面预算管理工作已经成为生物工程行业关注的焦点。全面预算管理是一种新兴的企业管理模式,作为现代企业的高效管理方法,不仅提升了企业的会计信息质量,还能使企业的资源配置得到有效的利用,从而达到优化企业经营管理的目的。生物工程公司作为现代企业的重点发展行业,其内部的全面预算管理更应该得到公司的重视。与其他行业不同,生物工程的预算工作要复杂很多,因为该行业既涉及到遗传学、细胞学、生化学,又与机械、化工、电子计算机科技有关联,包含的领域非常之广。本文通过对生物工程公司全面预算管理的现状与存在问题的分析,进一步提出有利于全面预算工作进行的建设性意见,帮助生物工程公司的工作得以顺利的进行。
With the continuous development of the social economy and the in-depth reform of the financial system, in combination with the implementation of the state’s “new accounting system,” overall budget management has become the focus of the bioengineering industry. Overall budget management is an emerging business management mode. As an efficient management method of modern enterprises, not only the quality of accounting information of enterprises is improved, but also the utilization of resources of enterprises can be effectively utilized so as to optimize the operation and management of enterprises. As a key development industry of modern enterprise, bioengineering company should pay more attention to its internal budget management. Unlike other industries, the budgetary work for bioengineering is much more complex. Because the industry involves both genetics, cytology and biochemistry, it is also linked to the fields of mechanics, chemicals and computer science and includes a very wide range of fields. Based on the analysis of the status quo and existing problems of bio-engineering company’s comprehensive budget management, this paper further puts forward constructive suggestions in favor of overall budgetary work and helps the work of bioengineering companies to proceed smoothly.