企业内部精细化预算管理与控制体系构建探讨  

Fine Internal Budget Management and Control System Construction

作　　者：危磊[1] Wei Lei(Jiangxi Tourism and Commerce Vocational College, Nanchang, Jiangxi 330013)

机构地区：[1]江西旅游商贸职业学院,江西南昌330013

出　　处：《改革与战略》2016年第10期137-139,155,共4页Reformation & Strategy

摘　　要：构建并完善企业内部控制体系,是现代企业不可或缺的管理环节。企业必须对预算编制、预算执行以及预算调控进行全过程一体化管理,才能构建出符合时代发展需要的内控体系。文章对内部控制与精细化预算管理的现状进行分析,找出企业基于精细化预算管理构建内部控制体系所存在的问题,提出基于精细化预算管理构建内部控制的策略,即注重制度构建、注重成本预警与动态跟踪、注重分析经济行为和强调执行与考核等。It must build and improve the internal control system in modem enterprise. A perfect internal control system meets the development is based on the integrated management of budget preparation, budget execution and budget regulation. This paper will analyze the current situation of internal control and fine budget management, find the problems of budget management refinement in the internal control system, and put forward the strategies on internal budget refinement in the enterprise： establish system, cost control and dynamic tracking, analysis of economic behavior and focus on execution and evaluation.

关 键 词：精细化预算管理 内部控制 体系构建 

分 类 号：F275[经济管理—企业管理]