| 信息化背景下饲料企业财务预算管理研究 |
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| 引用本文： | 陈蓉.信息化背景下饲料企业财务预算管理研究[J].中国饲料,2021,1(7):118-121. |
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| 作者姓名： | 陈蓉 |
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| 作者单位： | （江苏旅游职业学院，江苏扬州 215000） |
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| 基金项目： | 扬州市2020年度市级社科重点课题“扬州大运河文化带建设引领区域旅游发展研究”(2020171)。 |
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| 摘 要： | 信息化趋势给饲料企业现阶段经营和发展带来了新的机遇，饲料企业在不同发展阶段匹配不同类型的财务预算管理模式。从财务预算管理功能层面考虑，预算可以有效降低企业面临的市场风险，提高内部管理效率，确保经营目标的顺利实现。信息化背景下，财务预算管理过程包括相关信息采集、全面预算编制、预算执行与调整、预算评价及考核等几个环节，其中动态化地修正预算方案及有效地预算执行监督与绩效考评，是财务预算管理的核心工作。此外，从制度建设、组织管理、体系优化和技术更新等视角全面保障预算的顺利执行，也是饲料企业全面预算管理的重要内容之一。
关键词] 信息化|饲料企业|财务预算管理|绩效考评
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| 关 键 词： | 信息化 饲料企业 财务预算管理 绩效考评 |
Research on financial budget management of feed enterprisesunder the background of informatization |
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| CHEN Rong.Research on financial budget management of feed enterprisesunder the background of informatization[J].China Feed,2021,1(7):118-121. |
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| Authors: | CHEN Rong |
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| Institution: | (Jiangsu College of Tourism,Yangzhou,Jiangsu Province 215000,China) |
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| Abstract: | The trend of informatization has brought new opportunities to the operation and development of feed enterprises at the present stage.Feed enterprises match different types of financial budget management modes at different stages of development.From the perspective of financial budget management function,budget can effectively avoid the market risks faced by enterprises,improve the efficiency of internal management,and ensure the realization of business objectives.Under the background of informatization,the process of financial budget management includes several links,such as relevant information collection,comprehensive budget preparation,budget implementation and adjustment,and budget evaluation and assessment.Among them,the core work of financial budget is to dynamically revise the budget plan,and effectively supervise and evaluate the performance.In addition,from the perspective of system construction,organization management,system optimization and technology update,to ensure the smooth implementation of the budget is also one of the important contents of the comprehensive budget management of feed enterprises. |
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| Keywords: | informatization feed enterprise financial budget management performance evaluation |
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