论预算管理对内部控制的影响摘要随着中国改革开放的深入发展，内部控制制度建设问题已经提上我们的议事日程，无论对于政府、事业单位或企业，完善的内部控制制度都是事业顺利发展的基本保证，而预算管理则是内部控制制度的重要组成部分。预算管理是管理目标与过程的统一，将企业内部各部门的管理工作和内控机制科学结合，使企业的管理以及规划变得科学而富有成效从而提高企业整体的管理效率。本文首先阐述了预算管理与内部控制的概念、现状与关系等相关理论基础，再从预算管理与内部控制的关系的基础上出发，进一步分析了预算管理在企业内部控制中的作用，以及预算控制对内部控制目标的影响。然后提出了基于预算管理的企业内部控制改进建议的对策与建议，以便于健全的预算管理能够促进企业内部控制的有效实施。关键词：预算管理 内部控制 关系与影响Abstract- I - With the further development of China's reform and opening up, the internal control system construction issue has put on our agenda, whether in government, business entity or enterprise, perfect the internal control system is the basic guarantee of career development, and budget management is an important component of the internal control system of ingredients. Budget management is the management goal and process unification, will the enterprise internal departments management work and internal control mechanism combined with science, make enterprise management and planning become scientific and effective, so as to improve the efficiency of management of the whole enterprise. This paper first expounded enterprise budget management and internal control concept, the present situation and the development and related theory base, again from budget management and internal control on the basis of the relationship, and further analyzed the budget management in the role of internal control in enterprises, and then puts forward the based on budget management improvement Suggestions of internal control in enterpri...
