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现代企业的内部控制手段各式各样,预算作为我国企业管理和控制的手段在实际实施中存在一定的问题,包括预算编制的偏差与失效、激励机制内容不科学、绩效评价随意等缺陷。因此,必须深度联系企业在现实中存在的各种问题进行综合分析,保证预算这一企业管理手段发挥相应的管理与控制作用,提高企业的综合管理与控制水平。
There are some problems in the practical implementation of the budget management, including the deviation and failure of budget preparation, the unscientific incentive system and the randomness of performance evaluation. Therefore, it is necessary to make a comprehensive analysis of the various problems that exist in the reality with enterprises in depth, and ensure that the budget management function of the enterprise plays a corresponding role in management and control so as to enhance the overall management and control of the enterprise.