全面预算,企业内控的指南针（Comprehensive budget, the compass of enterprise internal control）.docVIP

全面预算,企业内控的指南针（Comprehensive budget, the compass of enterprise internal control） Comprehensive budget management is an important method of enterprise internal control. Overall budget, through planning, organization, control and coordination of enterprise, personnel, talent, things and other resources, the implementation of strategic management principles, to achieve maximum corporate value, that is, maximize shareholder rights. The overall budget management is essentially the objective requirement and concrete embodiment of improving the corporate governance structure, and is an important symbol of modern financial management. The budget objective is the enterprise strategic development target, in this budget period concrete reflection, should have the positive and reliable characteristic. The decision mechanism should first market macro economic situation, industry and make a preliminary prediction and decision making, according to the enterprise development strategy, taking into account the market principle, shareholder return principle and its own production capacity of the principle of the proposed annual budget policy and objectives. The budget targets can include all types of financial indicators and management indicators, indicators can be the absolute amount, such as the target profit, target assets, target cost, sales target, target value, can also be a relative, such as target profit rate, target growth rate, target share etc.. When the budget policy and target are approved by the board of directors, the budget units at all levels may be issued as a programmatic requirement for the preparation of a specific budget plan. Budget proposals and indicators should be objective and timely The budget management organization shall follow the objective and timely principle when reviewing the budget plan submitted by the budget executing organization. The objective principle requires that the management organization decide the budget objective of the enterprise in acc