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目前,上市公司预算管理存在的主要问题有:在制度建设及组织体系方面,不少上市公司未能从组织安排、时间进度、预算目标及奖惩机制等方面形成明确的规章制度;较多上市公司未能建立层次分明的预算组织体系,财务部门包办一切预算事宜。在预算编制与执行方面,“预算不准”长期存在,预算缺乏与企业战略的衔接,没有落实公司的战略目标及年度运作计划;
At present, the major problems in the budget management of listed companies are as follows: In the aspect of system construction and organizational system, many listed companies failed to form a clear rules and regulations from aspects such as organization arrangement, time schedule, budget objectives and rewards and punishments mechanisms. More listed companies Failed to establish a structured budget organization system, the financial department arranged all the budget matters. In terms of budgeting and implementation, “no budget” exists for a long time. The budget lacks the connection with the corporate strategy and fails to implement the company’s strategic objectives and annual operation plan.