以全面预算管理为核心的企业内部控制研究

金融危机后的企业目前所面临的财务管理问题依然严重,既有外部发展环境影响,又有内部发展因素,尤其是企业内部控制问题的制约.缺乏内控制度影响了企业的经济效益,阻碍了企业的发展.解决这一问题,必须研究企业内部控制制度目前存在的问题,企业缺乏内控制度带来的弊端,从而得出促进企业建立内控制度的策略.以预算管理为核心的企业内部控制是一个相对来说较新的研究课题,为企业注入了新的活力与挑战.以全面预算管理为核心的企业的内部控制是企业发展的必行趋势,为企业的发展发挥了更大的作用.本篇论文从内部控制含义出发,详细阐述了全面预算管理与内部控制二者的关系,提出了企业内部控制要以全面预算管理为重要基础和管理手段,推行用全面预算管理来加强企业的内部控制.从内部控制基本要素出发,研究内部控制和全面预算管理这两者的关系,提出把全面预算管理作为核心的企业内部控制强化的思路,设计出适应企业的以全面预算管理为核心的内部控制体系并予以推行,对于企业的健康发展是十分有意义的.必须实行全面预算管理和加强内部控制相结合的方法,才能减少管理层决策的随意性、盲目性,提高资源有效运用效率、降低企业投资风险、提高防范风险的能力,实现企业效益的最大化.

Research on Enterprises Internal Control based on Total Budget Management

After the financial crisis, the financial management problems faced by the enterprises are still serious, there are influences from external development environment and internal development factors, and especially the restriction of internal control problem. Lack of internal control system influences both the profit and the future development. The enterprise internal control based on total budget management （TQM） is a relatively new topic, it implants new energy and challenges to the enter-prises. This paper starts from the conception of internal control, explains the relationship of TQM and internal control, proposes to use TQM as the basis and management tool of internal control, carry out TQM to enforce the enterprise internal control, designs and carries out the TQM based internal control system, and this is meaningful for the healthy development of enter- prises. We must practice TQM and internal control combined method, this would reduce the randomness and blindness of management＇s decision, enhance the efficiency of resources utilization, reduce the investment risk, improve the risk-prevention ability and realize the optimization of enterprise profit.