【文章內(nèi)容簡介】 會計準則，預算管理的全面實施 Enterprises must be based on the accounting law and the national unified accounting system and other regulations, the development of the enterprise for the accounting procedures, the accounting staff positions accountability, the establishment of strict accounting control systems. In the implementation of a national unity subjects on the basis of accounting, corporate management should be based on need, unified set Details subjects, the Group of panies need more unity subordinate pany39。s accounting Details subjects, in order to speak with one voice, unified accounting. Clear accounting documents, accounting and financial accounting reports of accounts procedures and methods to follow the accounting system under the principles of accounting, accounting for the true realization of the state39。s macroeconomic regulation and control and management information for internal management to provide information to panies outside all parties understand their financial position and operating results to provide objective information. 企業(yè)必須根據(jù)會計法和國家統(tǒng)一的會計制度等法規(guī)，為企業(yè)會計程序的發(fā)展，會計人員崗位責任制，嚴格的會計控制系統(tǒng)的建立。在一個全國統(tǒng)一的主體實施的會計基礎，企業(yè)管理應根據(jù)需要，統(tǒng)一設置明細科目，集團公司需要更加團結下屬公司的會計明細科目，以一個聲音說話，統(tǒng)一核算。明確的會計憑證，會計和會計程序和方法，財務會計報告遵循的會計原則下的會計制度，會計真正實現(xiàn)國家宏觀調(diào)控和管理信息的內(nèi)部管理，外部各方公司了解他們的財務狀況，提供信息和操作的結果提供客觀信息。 Enterprise Financial Management budget is an important part of it is for enterprises to achieve stated objectives of the operation, capital and financial revenue and expenditure for the overall plan, including financing, financing, procurement, production, marketing, investment, management and other business activities. The entire process. To the operating ine, costs, cash flow focus on the implementation of a prehensive budget management, budget and timely results of scientific analysis of the differences in effective control. 企業(yè)預算管理的一個重要組成部分，是企業(yè)實現(xiàn)既定的經(jīng)營目標，資本和財務收支的總體方案，包括融資，融資，采購，生產(chǎn)，銷售，投資，管理和其他經(jīng)營活動。整個過程。的營業(yè)收入，成本，對全面預算管理的實施現(xiàn)金流的焦點，不同的科學分析和結果及時有效控制預算。 (C) a sound property protection system to guard against market risks （ 三 ） 一個健全的產(chǎn)權保護制度，防范市場風險 Strictly enforce the protection of property control, restrict unauthorized personnel direct access to property, and to take regular inventories, it is checking accounts, records protection, property insurance, records and other monitoring measures to ensure that all property of integrity. Strictly enforce the protection of property control, restrict unauthorized personnel direct access to property, and to take regular inventories, it is checking accounts, records protection, property insurance, records and other monitoring measures to ensure that all property of integrity. 嚴格執(zhí)行財產(chǎn)保護控制，限制未經(jīng)授權的人員直接訪問屬性，并采取定期庫存，這是支票帳戶，記錄保護，財產(chǎn)保險，記錄和其他監(jiān)控措施確保完整性。 Foster awareness of risk, the risk for various control points to establish an effective risk management system, through the risk of early warning, identificatio n, assessment, analysis, reporting and other measures of financial risks and operational risks to conduct a prehensive prevention and control. If necessary, set up risk assessment departments or positions, responsible for the risk of identification, avoidance and control. 風險意識的培養(yǎng)，對各控制點，建立有效的風險管理系統(tǒng)的風險，通過預警，風險識別，評估，分析，報告和其他財務風險進行全面預防和控制風險和操作措施。如果有必要，建立風險評估部門或崗位，負責識別風險，避免和控制。 (D) To improve the employment system, enhance information management （ 四 ） 完善就業(yè)制度，加強信息管理 Human resources elements of the volume and quality of human resources with the loyalty, solidarity and creativity, business vitality and prosperity of the strong force is. So, how to fully mobilize the enthusiasm corporate human resources, initiative and creativity, to play the potential of human resources, has bee the central task of enterprise management. Human resources should establish a strict control of the recruitment process to ensure that candidates meet the recruitment requirements. On a regular basis to staff training and improve the quality of its operations to better acplish the tasks set out to enhance the employee performance evaluation, the active mobilization of trade union work and creativity. 人力資源要素的數(shù)量和質(zhì)量的人力資源與忠誠、團結和創(chuàng)造力 ,企業(yè)活力和繁榮的強大力量。因此 ,如何充分調(diào)動積極性的企業(yè)人力資源、主動性和創(chuàng)造性 ,發(fā)揮人力資源的潛能 ,已成為企業(yè)管理的核心任務。人力資源應該建立嚴格的控 制了招聘流程 ,以確保候選人符合招聘要求。定期的員工培訓 ,提高其業(yè)務的質(zhì)量 ,更好的完成任務著手提高員工績效評估 ,積極動員工會工作和創(chuàng)造力 Management information systems, including control of both the content, on the one hand it is necessary to strengthen the electronic information system itself control. With the development of electronic information technology, business use of puters to carry out the operation and management methods, means more and more mon, in addition to the puterized accounting and emerce development, production and management of enterprise storage and transportation and marketing are inseparable from the puter. So we must strengthen the control of electronic information systems. On the other hand, it is necessary to use electronic information technology to establish control systems, reduce and eliminate the impact of internal control are to ensure the effective implementation of internal controls. 管理信息系統(tǒng) ,包括控制兩個內(nèi)容 ,一方面需要加強電子信息系統(tǒng)本身控制。發(fā)展的電子信息技術、業(yè)務用計算機進行操作和管理方法、手段越來越常見 ,除了會計電算化、電子商務開發(fā)、生產(chǎn)和管理的企業(yè)儲運和銷售都離不開計算機。所以我們必須加強控制的電子信息系統(tǒng)。另一方面 ,有必要使用電子信息技術 ,建立控制 系統(tǒng) ,減少和消除影響的內(nèi)部控制是確保內(nèi)部控制的有效實施。 (5) establish internal reporting system, to improve their internal auditing system To meet the internal management of the timeliness and relevance, enterprises should establish internal management reporting system, by means of management accounting, which accurately reflects the operating conditions, the timely disclosure of important information relevant. (五 ) 建立內(nèi)部報告系統(tǒng) ,以提高他們的內(nèi)部審計系統(tǒng) ,以滿足內(nèi)部管理的及時性和相關性 ,企業(yè)應當建立內(nèi)部管理報告系統(tǒng) ,通過管理會計 ,它準確地反映了操作條件 ,及時披露重要信息相關。 Internal control audit of internal control is a special form, this is an internal economic activities and management system of regulation, reas