全面预算执行控制的探讨毕业论文.docVIP

本 科 毕 业 论 文 题 目 全面预算执行控制的探讨 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师  摘 要 全面预算执行控制是最常用的预算控制手段。它是在预算实施过程中对预算进行的控制预算的执行控制是企业以预算为目标，通过过程监督、信息反馈、预算修订或调整、业绩考评等方法来确保预算按期完成的行为全面预算执行控制主要包括资金监控﹑权限划分﹑预算仲裁等。全面预算执行过程中的控制主要有外部控制和自我控制两种形式。外部控制是指预算执行过程中上级对下级的控制；自我控制是指每一责任单位对自身预算执行过程的控制。企业预算编制完成后，便开始进入执行阶段，这一阶段的重点就转为控制。预算的执行必须以预算为标准进行严格的控制。企业要加强全面预算执行过程的控制，这是由于我国企业建立现代企业制度刚刚起步，驾驭市场的能力不强，对企业目标计划的管理往往只限于局部或个别项目全面预算执行控制对企业具有重要的意义可以提升战略管理的能力更加高效的使用的企业资源能够有效的监控与考核提升企业的收入和节约成本。关键词：Abstract Full control of budget execution is the most common means of budgetary control. It is in the budget implementation process, the control of the budget. Executive control of the overall budget to the budget target is the enterprise, through the process of monitoring, feedback, budget amendments or adjustments, performance appraisal and other methods to ensure that the behavior of the budget on schedule. Full control of budget implementation, including financial monitoring、major division of authority, budgeting arbitration. Full controls of the process of budget implementation are mainly two kinds of external control and self-control form. External control refers to the process of budget implementation control of superior to subordinate; self-control is the responsibility of each unit to control its own budget implementation process. Enterprise budget is completed; they began to enter the implementation phase, the focus shifted to the stage control. Implementation of the budget estimate for the standards must be strictly controlled. Enterprises should strengthen the control of the overall budget implementation process, this is because our business has just started to establish modern enterprise system, t