【文章內(nèi)容簡(jiǎn)介】 會(huì)計(jì)準(zhǔn)則，預(yù)算管理的全面實(shí)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(huì)計(jì)法和國(guó)家統(tǒng)一的會(huì)計(jì)制度等法規(guī)，為企業(yè)會(huì)計(jì)程序的發(fā)展，會(huì)計(jì)人員崗位責(zé)任制，嚴(yán)格的會(huì)計(jì)控制系統(tǒng)的建立。在一個(gè)全國(guó)統(tǒng)一的主體實(shí)施的會(huì)計(jì)基礎(chǔ)，企業(yè)管理應(yīng)根據(jù)需要，統(tǒng)一設(shè)置明細(xì)科目，集團(tuán)公司需要更加團(tuán)結(jié)下屬公司的會(huì)計(jì)明細(xì)科目，以一個(gè)聲音說話，統(tǒng)一核算。明確的會(huì)計(jì)憑證，會(huì)計(jì)和會(huì)計(jì)程序和方法，財(cái)務(wù)會(huì)計(jì)報(bào)告遵循的會(huì)計(jì)原則下的會(huì)計(jì)制度，會(huì)計(jì)真正實(shí)現(xiàn)國(guó)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(cái)務(wù)狀況，提供信息和操作的結(jié)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(yù)算管理的一個(gè)重要組成部分，是企業(yè)實(shí)現(xiàn)既定的經(jīng)營(yíng)目標(biāo)，資本和財(cái)務(wù)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(yíng)活動(dòng)。整個(gè)過程。的營(yíng)業(yè)收入，成本，對(duì)全面預(yù)算管理的實(shí)施現(xiàn)金流的焦點(diǎn)，不同的科學(xué)分析和結(jié)果及時(shí)有效控制預(yù)算。 (C) a sound property protection system to guard against market risks （ 三 ） 一個(gè)健全的產(chǎn)權(quán)保護(hù)制度，防范市場(chǎng)風(fēng)險(xiǎn) 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(yán)格執(zhí)行財(cái)產(chǎn)保護(hù)控制，限制未經(jīng)授權(quán)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(hù)，財(cái)產(chǎn)保險(xiǎn)，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(fēng)險(xiǎn)意識(shí)的培養(yǎng)，對(duì)各控制點(diǎn)，建立有效的風(fēng)險(xiǎn)管理系統(tǒng)的風(fēng)險(xiǎn)，通過預(yù)警，風(fēng)險(xiǎn)識(shí)別，評(píng)估，分析，報(bào)告和其他財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行全面預(yù)防和控制風(fēng)險(xiǎn)和操作措施。如果有必要，建立風(fēng)險(xiǎn)評(píng)估部門或崗位，負(fù)責(zé)識(shí)別風(fēng)險(xiǎn)，避免和控制。 (D) To improve the employment system, enhance information management （ 四 ） 完善就業(yè)制度，加強(qiáng)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(chéng)、團(tuán)結(jié)和創(chuàng)造力 ,企業(yè)活力和繁榮的強(qiáng)大力量。因此 ,如何充分調(diào)動(dòng)積極性的企業(yè)人力資源、主動(dòng)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(wù)。人力資源應(yīng)該建立嚴(yán)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(xùn) ,提高其業(yè)務(wù)的質(zhì)量 ,更好的完成任務(wù)著手提高員工績(jī)效評(píng)估 ,積極動(dòng)員工會(huì)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(gè)內(nèi)容 ,一方面需要加強(qiáng)電子信息系統(tǒng)本身控制。發(fā)展的電子信息技術(shù)、業(yè)務(wù)用計(jì)算機(jī)進(jìn)行操作和管理方法、手段越來越常見 ,除了會(huì)計(jì)電算化、電子商務(wù)開發(fā)、生產(chǎn)和管理的企業(yè)儲(chǔ)運(yùn)和銷售都離不開計(jì)算機(jī)。所以我們必須加強(qiáng)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(shù) ,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(shí)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(bào)告系統(tǒng) ,以提高他們的內(nèi)部審計(jì)系統(tǒng) ,以滿足內(nèi)部管理的及時(shí)性和相關(guān)性 ,企業(yè)應(yīng)當(dāng)建立內(nèi)部管理報(bào)告系統(tǒng) ,通過管理會(huì)計(jì) ,它準(zhǔn)確地反映了操作條件 ,及時(shí)披露重要信息相關(guān)。 Internal control audit of internal control is a special form, this is an internal economic activities and management system of regulation, reas