Implementation, Control And Adjustment Of Financial Budgets

< p > enterprises are the profit organizations that organize social production and are the mainstay of market economy.

In order to achieve the survival, profit and development of enterprises, we must break the boundaries of traditional functional management and regard enterprises as a whole. Under the guidance of strategic objectives and strategic plans, we should pay attention to the comprehensive and coordinated management of enterprises, strengthen the functions of planning, organizing, controlling and coordinating the < a href= "http://www.91se91.com/news/ index_c.asp" > enterprise management < /a >. Only in this way can the sub goals of all functional departments and subordinate units be unified with the overall objectives of enterprises, so that the strategic decisions of investors are consistent with the management behaviors of operators.

This management pattern undoubtedly needs a main line of enterprise management, linking the management of various functional departments of enterprises and the production and operation activities of their subordinate units, so as to improve the overall management efficiency and economic benefits of enterprises.

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< p > (1) the key lies in how to organize the implementation and how to control the budget according to the budget after setting up the enterprise budget.

Therefore, it is imperative to establish a standard budget control system. The basic principles to be grasped are: < /p >

< p > 1. budget control consists of three parts, namely, prior control, event control and ex post control.

In advance, control is mainly directed to a specific behavior or a specific matter according to the detailed plan of implementation; control in the event mainly refers to the implementation of the budget strictly in accordance with the budget, not exceeding the budgetary scope; afterwards, the control mainly refers to the post audit performance and whether the budget objectives are met.

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< p > 2. < a href= "http://www.91se91.com/news/index_c.asp" > budget control < /a > can adopt many means at the same time, but it is mainly financial means, which combines financial control with legal control, system control and power control.

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< p > 3. the level of control should be clear and orderly.

Budgetary control is the key to the incentive and restraint mechanism. After a clear goal, we must ensure that the goal is achieved and must be implemented strictly according to the target organization.

In the process of implementation, in order to prevent every unit from cheating, strict inspection and supervision must be carried out to ensure its authenticity and prepare for rewards and punishments afterwards.

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< p > (two) because the situation of < a href= "http://www.91se91.com/news/index_c.asp" > budget < /a > can not be comprehensive or complete, or because of the changes in the external factors such as the national macro policy, the foundation of budgeting has changed, such as the implementation of the original budget is obviously unreasonable.

Therefore, it is necessary to establish a budget adjustment and approval system.

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< p > with the development of market economy, great changes have taken place in China's economic operation mechanism and enterprise system.

Significant changes have taken place in the relationship between enterprises and the state, enterprises and enterprises, enterprises and financial institutions, enterprises and workers, and we must gradually operate according to the principles of market economy and exchange of equal value.

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< p > enterprise's financial activities have become a bridge and link between the market and enterprises. It is no longer a simple cash receipts and payments activities, but rather a very complex activity, including financing, investment decisions and daily management.

With the pformation of the nature of corporate financial activities, higher requirements are put forward for the management of financial activities.

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< p > the financial management of modern enterprises should not only compare and choose different investment plans, but also raise funds for the production and operation activities of enterprises, which involves the management of the daily use of funds.

Whether an enterprise can effectively budget the amount of iron needed, whether it can raise funds efficiently and put it in proper place, etc., whether the financial activities of these enterprises are effective or not is related not only to the survival and development of an enterprise, but also to the development of the whole society and economy.

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