论预算管理对内部控制的影响.pdfVIP

论预算治理对内部控制的影响 作者姓名： 专业名称： 指导老师： 摘要 随着中国改革开放的深入进展，内部控制制度建设问题 经提上我们的议事日程，无论 对于政府、事业单位或企业，完善的内部控制制度都是事业顺利进展的基本保证，而预算治理 则是内部控制制度的重要组成部分。预算治理是治理目标与过程的统一，将企业内部各部门 的治理工作和内控机制科学结合，使企业的治理以及规划变得科学而富有成效，从而提高企 业整体的治理效率。 本文首先阐述了预算治理与内部控制的概念、现状与关系等相关理论基础，再从预算治 理与内部控制的关系的基础上出 ，进一步分析了预算治理在企业内部控制中的作用，以及 预算控制对内部控制目标的影响。然后提出了基于预算治理的企业内部控制改进建议的对策 与建议，以便于健全的预算治理能够促进企业内部控制的有效实施。 关键词 ：预算治理 内部控制 关系与影响 Abstract With the further development of Chinas reform and opening up, the internal control system construction issue has put on our agenda, whether in government, business entity or enterprise, perfect the internal control system is the basic guarantee of career development, and budget management is an important component of the internal control system of ingredients. Budget management is the management goal and process unification, will the enterprise internal departments management work and internal control mechanism combined with science, make enterprise management and planning become scientific and effective, so as to improve the efficiency of management of the whole enterprise. This paper first expounded enterprise budget management and internal control concept, the present situation and the development and related theory base, again from budget management and internal control on the basis of the relationship, and further analyzed the budget management in the role of internal control in enterprises, and then puts forward the based on budget management improvement Suggestions of internal control in enterprises, some countermeasures and Suggestions in order to perfect budget management can promote the effective implementation of the enterprise internal control.