试论全面预算管理下的企业内部控制

随着我国市场经济体制的完善与发展,市场竞争愈发激烈,企业要想在激烈的市场竞争中占据一席之地,就要重视企业内部控制。通过强有力的内部控制,提升企业的核心竞争力。现阶段,企业财务管理制度改革不断深化,全面预算管理是新时期企业财务管理的主要内容。基于此,如何强化企业内部控制,提升企业核心竞争力是各企业需要重点思考的问题。论文简要介绍了全面预算管理与企业内部控制,分析了企业内部控制工作中存在的问题,对全面预算管理下的企业内部控制策略进行深入探究。

Discussion on the Enterprise Internal Control Under the Comprehensive Budget Management

With the improvement and development of China's market economy system,the market competition is becoming more and more fierce.If enterprises want to occupy a place in the fierce market competition,they must pay attention to the enterprise internal control.Through strong internal control,the core competitiveness of enterprises has been improved.At present,the reform of enterprise financial management system continues to deepen,and the comprehensive budget management is the main content of enterprise financial management in the new era.Based on this,how to strengthen the enterprise internal control to enhance the core competitiveness of enterprises is a problem that various enterprises need to think about emphatically.This paper briefly introduces the comprehensive budget management and the enterprise internal control,analyzes the problems existing in the work of enterprise internal control,and deeply explores and studies the strategies of the enterprise internal control under the comprehensive budget management.