论文部分内容阅读
预算体现了企业计划的量化行为,有助于企业进行财务协调和贯彻财务管理计划,是企业管理不可或缺的重要工具。外资企业的预算管理受到宏观经济调控和国际市场经济的影响,已经不是纯粹的企业管理问题,同时也是一个突出的社会问题。作为外资企业预算管理的执行主体,会计人员和一般管理人员,需要站在相关法律、法规体系和规范管理的角度上,对预算方案的编制、执行,以及预算方案执行过程中的人员进行激励,对企业的预算进行统筹管理。本文将在披露外资企业预算管理中存在问题的基础上,针对存在的问题提出相应的管理方法。
Budget reflects the quantitative behavior of business plans, help enterprises to financial coordination and implementation of financial management plan is an indispensable tool for business management. The budget management of a foreign-funded enterprise is not only a problem of enterprise management but also a prominent social issue because of its macroeconomic control and the impact of the international market economy. As the executive body, accountant and general manager of the budget management of a foreign-funded enterprise, it is necessary to stand on the perspective of relevant laws, regulations and rules and regulations and to encourage the preparation and implementation of the budget plan as well as the personnel in the implementation of the budget plan. The enterprise’s budget for overall management. Based on the disclosure of the problems in the budget management of foreign-funded enterprises, this article will put forward the corresponding management methods according to the existing problems.