企业财务预算编制的要点与常见问题研究 -会计学专业

摘要

随着经济环境日益复杂多变，传统预算编制模式面临诸多挑战，如何提高预算编制的科学性和准确性成为亟待解决的问题。本研究旨在探讨企业财务预算编制的要点与常见问题，系统梳理国内外相关研究成果，选取具有代表性的企业进行深入剖析。研究发现，企业在预算编制过程中普遍存在目标设定不合理、数据基础不扎实、流程缺乏规范性以及执行监督不到位等问题。针对上述问题，本文提出构建以战略为导向的预算管理体系，强调业财融合的重要性，倡导运用先进的信息技术手段优化预算编制流程，确保预算编制与企业战略目标相契合。本研究创新性地将战略管理理念融入财务预算编制过程，为企业提供了切实可行的操作建议，对推动我国企业财务管理现代化进程具有重要理论价值和实践指导意义。

关键词：财务预算编制战略导向业财融合预算管理

Abstract

With the increasingly complex and changeable economic environment, the traditional budgeting model faces many challenges, and how to improve the scientific and accurate budgeting has become an urgent problem to be solved. This study aims to explore the key points and common problems of enterprise financial budgeting, systematically comb out relevant research results at home and abroad, and select representative enterprises for in-depth analysis. It is found that there are many problems in the process of budget preparation, such as unreasonable goal setting, weak data foundation, lack of standardization of process and inadequate implementation supervision. In view of the above problems, this paper proposes to build a strategy-oriented budget management system, emphasizes the importance of the integration of industry and finance, and advocates the use of advanced information technology to optimize the budget preparation process to ensure that the budget preparation is in line with the strategic ob jectives of enterprises. This research innovatively integrates the strategic management concept into the process of financial budgeting, provides practical operational suggestions for enterprises, and has important theoretical value and practical guiding significance for promoting the modernization process of financial management in Chinese enterprises.

Keyword:Financial Budget Preparation Strategic Orientation Business-Finance Integration Budget Management

1绪论 1

1.1研究背景与意义 1

1.2国内外研究现状 1

2企业财务预算编制的理论基础 1

2.1财务预算的基本概念 2

2.2预算编制的主要原则 2

2.3预算编制的流程框架 3

2.4预算编制的理论发展 3

3企业财务预算编制的关键要点 4

3.1收入预算编制要点 4

3.2成本费用预算控制 4