部门预算对财务管理工作影响的探讨  

The Impact of Departmental Budgets on the Financial Management

作　　者：李校秋[1] 

机构地区：[1]湖南工业职业技术学院,湖南长沙410208

出　　处：《湖南工业职业技术学院学报》2009年第4期41-42,85,共3页Journal of Hunan Industry Polytechnic

摘　　要：部门预算管理在财务管理中对于有效的内部控制,协调和优化企业资源,促进企业按照规划发展、协调行动、控制经营发展方向起着重要作用。在此以部门预算和财务管理的定义作为切入点,主要从部门预算在实践中所呈现出的不足以及不断完善政策和改革策略来反映出其对财务管理工作的影响。Department budget management plays an important role in creating effective internal control mechanisms, coordinating and optimi- zing enterprise resource, and？ promoting the enterprise development in accordance with plans, coordinate actions, and control operation development direction. Using the definition of departmental budget and financial management as a starting point, the paper reflect the impact of depatment budget on financial management from the aspect of its inadequacy in practice and the constantly improvement of the policies and reform strategies.

关 键 词：部门预算 财务管理 影响 

分 类 号：F253.7[经济管理—国民经济]