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AbstractWiththefurtherdevelopmentofChina'sreformandopeningup,theinternalcontrolsystemconstructionissuehasputonouragenda,whetheringovernment,businessentityorenterprise,perfecttheinternalcontrolsystemisthebasicguaranteeofcareerdevelopment,andbudgetmanagementisanimportantcomponentoftheinternalcontrolsystemofingredients.Budgetmanagementisthemanagementgoalandprocessunification,willtheenterpriseinternaldepartmentsmanagementworkandinternalcontrolmechanismcombinedwithscience,makeenterprisemanagementandplanningbecomescientificandeffective,soastoimprovetheefficiencyofmanagementofthewholeenterprise.Thispaperfirstexpoundedenterprisebudgetmanagementandinternalcontrolconcept,thepresentsituationandthedevelopmentandrelatedtheorybase,againfrombudgetmanagementandinternalcontrolonthebasisoftherelationship,andfurtheranalyzedthebudgetmanagementintheroleofinternalcontrolinenterprises,andthenputsforwardthebasedonbudgetmanagementimprovementSuggestionsofinternalcontrolinenterprises,somecountermeasuresandSuggestionsinordertoperfectbudgetmanagementcanpromotetheeffectiveimplementationoftheenterpriseinternalcontrol.Keywords：Budgetmanagement,internalcontrols,relationshipandinfluence目录摘要.................................................................................................................IABSTRACT..................................................................................................II目录..............................................................................................................III前言................................................................................................................11预算管理与内部控制的认识.....................................................................21.1内部控制的发展和现状......................................................................21.1.1内部控制的发展...........................................................................21.1.2我国内部控制的现状...................................................................21.2对预算管理的认识..............................................................................31.2.1预算管理的概念...........................................................................31.2.2预算管理的意义...........................................................................31.3预算管理与内部控制的关系..............................................................42预算管理对企业内部控制的影响分析.....................................................62.1全面预算管理在内部控制中的作用..................................................62.1.1全面预算是内部控制的基础..................................................
