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To build enterprise comprehensive budget management effective internal control system

Author: LuoXia
Tutor: LuoZuo
School: Southwestern University of Finance and Economics
Course: Business Administration
Keywords: Internal Control System Comprehensive budget management
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 1223
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Abstract

As we all know, the internal control system is a modern enterprise management is one important means, the business fails, the accounting information distortion and inefficiency, moral hazard, not law-abiding operators such facts, in large part is due to the internal control system missing or invalid. Therefore, to strengthen and improve the internal control system, has become a long-standing theoretical and practical circles one of the most hot topic of concern. Currently, the implementation of a comprehensive budget management is also widely accepted by domestic and foreign enterprises, and as an important management tool. All walks of life in recent years, vigorously promote budget management system, built to control costs as the key to the pursuit of the goal of maximizing corporate value comprehensive budget management system, and promote the sustained and healthy development of the industry has played a positive role. Overall, however, the domestic budget management is still in the optimization stage of perfection, mainly for budgeting backward, budget execution rate, weak sense of full budget, budget evaluation mechanism is not perfect and so on. Also because of budget preparation, implementation, adjustment, analysis and assessment has strong technical complexity and therefore the establishment of corporate budgeting system, determine the content of the budget and budget operations are a complex and systematic project. Although the overall budget for internal controls and have a deeper study, and then for the full budgetary and internal control mechanisms of such research was mostly carried out independently, and between the two if they have any necessary connection between the two is can effectively promote, if effectively combine the two can effectively implement the company's internal control, corporate management to maximize efficiency? these still need us to study and prove. Therefore, this article hopes to the adoption of normative and empirical research methods combine to regulate research-based internal control and to analyze the overall budget elaborate relationships and linkages, as well as the use of a combination of both. In this paper, the overall research process also reflects the system's way of thinking, systematic approach requires us to study the object as a whole, a comprehensive grasp and control of the object of study. So this will be the internal control system and comprehensive budget management as a community to study, and through the entire material flow and cash flow of the process to eventually build a closed-loop control of the internal control system. From the structure, first of all, this paper studies the internal control system and the overall budget includes, substance and linkages and commonalities between the two, as well as current and comprehensive internal control system in the process of budget implementation problems, clarify the overall budget and the relationship between internal control is proposed: a comprehensive budget management is a form of internal control, but the overall budget management internal control but then have a synergistic effect, through a comprehensive budget management can effectively build the company's internal control system. Internal control is difficult to solve the current problem of fall practice. And outlines specific overall budget management of several internal control can be achieved, so that the overall budget management to be more specific and realistic to play a role in the internal control management. Secondly, this paper the author many years in the internal control system and budget management of practical experience to SM Group, China's budget management and internal control system of the building, for example, explains how the system through the establishment of a comprehensive budget management system to achieve corporate internal control, and draw from the perspective of a comprehensive budget management to enhance the company's internal control, there will be conducive to corporate health leaps and bounds. Enterprises can build its own characteristics suitable, scientific and rational comprehensive budget management system, to achieve full, the whole process and comprehensive internal control system, thereby improving enterprise management level, improve business performance and enhance the competitiveness of enterprises.

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