【正文】 .. .. .. ..A 集團公司全面預算管理制度（一）目 錄1. 總則 ...........................................................................................................................................................1 目的 .............................................................................................................................................1 原則 .............................................................................................................................................1 戰(zhàn)略性原則 ...........................................................................................................................1 效益優(yōu)先原則 ......................................................................................................................1 全員參與原則 ......................................................................................................................1 權責對等原則 ......................................................................................................................1 實事求是的原則 ..................................................................................................................1 可行性原則 ...........................................................................................................................12. 組織與職能 .............................................................................................................................................2 預算管理組織結構 ..................................................................................................................2 預算組織職能 ...........................................................................................................................2 管理委員會 ...........................................................................................................................1 評價委員會 ...........................................................................................................................3 監(jiān)督委員會 ...........................................................................................................................3 執(zhí)行委員會 ...........................................................................................................................4 收入中心 .................................................................................................................................. 成本中心 .................................................................................................................................. 費用中心 ...............................................................................................................................9.. .. .. ..3. 全面預算的內容 .................................................................................................................................15 業(yè)務預算 .................................................................................................................................16 費用預算 .................................................................................................................................16 投資預算 .................................................................................................................................16 財務預算 .................................................................................................................................164. 預算編制方法與程序 ........................................................................................................................16 預算編制方法 ........................................................................................................................16 增量預算 .............................................................................................................................16 零基預算 .............................................................................................................................17 彈性預算 .............................................................................................................................17 預算編制程序 ........................................................................................................................17 下達目標 .............................................................................................................................19 編制上報 .............................................................................................................................19 審查平衡 .............................................................................................................................19 審議批準 .............................................................................................................................19 下達執(zhí)行 .............................................................................................................................195. 預算監(jiān)控內容與程序 ........................................................................................................................19 預算監(jiān)控內容 ........................................................................................................................19 事前監(jiān)控的項目與監(jiān)控部門 ........................................................................................19 事中監(jiān)控的項目與監(jiān)控部門 ........................................................................................20 預算監(jiān)控程序 ........................................................................................................................20 預算外與超預算事項的處理 .............................................................................................26.. .. .. .. 預算外事項的處理程序 .................................................................................................26 超預算事項的內容 ..........................................................................................................28 超預算事項的處理程序