全面预算管理模式下企业资金预算管理措施研究  

Research on the enterprise capital budget management measures under the comprehensive budget management mode

作　　者：曹丽萍 Cao Liping(Hebei Hanguang Heavy Industry Co.,Ltd.,Handan,Hebei,056010)

机构地区：[1]河北汉光重工有限责任公司,河北邯郸056010

出　　处：《市场周刊》2025年第6期5-8,共4页Market Weekly

摘　　要：为推动企业财务管理水平进一步提升,用有限的企业资金实现最大化的应用价值,既要在财务管理中构建全面预算管理模式,还要加强资金预算的科学管理。文章以全面预算管理模式对企业整体产生积极影响为基础,围绕这一管理模式对改善经营管理、优化资源配置、落实发展战略的重要意义,指出企业资金预算管理在这一模式下的工作实践中应把握好明确资金预算管理方针、应用NC系统和司库系统管控、加强授权审批控制等要点,提出衔接资金预算与损益预算、建立科学的资金预算编制体系等优化资金预算管理的具体措施,旨在提高企业财务管理整体水平。In order to promote the enterprise financial management level to further improve,with the limited enterprise capital to achieve the maximum application value of the limited enterprise capital,not only to build a comprehensive budget management mode in the financial management,but also to strengthen the scientific management of the capital budget.Based on the comprehensive budget management mode positive impact on the enterprise as a whole,around the management mode to improve management,optimize the allocation of resources,the implementation of the strategic development,points out that the enterprise capital budget management in this mode of work practice should grasp the clear management policy,application of NC system and treasurer system control,strengthen the authorized approval control,put forward cohesion budget and profit and loss budget,establish a scientific budgeting system of optimizing budget management measures,aims to improve the overall level of enterprise financial management.

关 键 词：企业资金 全面预算管理模式 资金预算管理 

分 类 号：F812.3[经济管理—财政学]