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预算编制是一个组织的财务规划的核心部分。有效预算编制可以让管理者去重新评估已经发生的财务行为和未来可能发生的新行为,并且通过明确管理者们在计划中所负的责任而强迫他们向前看,帮助管理者们在组织中客观沟通、协调行动,同时,预算编制提供了一个基准,用来评判以后的财务业绩。然而,上述描述的预算编制的优势会因为一些和预算相关的问题而受到限制。通过实例分析编制预算过程中存在的说谎和欺骗行为。
Budgeting is a core part of an organization’s financial planning. Effective budgeting allows managers to re-evaluate financial behaviors that have occurred and new behaviors that may occur in the future, and force managers to look ahead by clarifying the responsibilities of managers in the plan and help managers in the organization. Objective communication and coordinated actions. At the same time, budgeting provides a benchmark for future financial performance. However, the advantages of budgeting described above may be limited by some budget-related issues. Through examples, analyze the lying and deceitful behaviors during the preparation of the budget.