xxx公司预算管理制度.pdf

f0bb4ba15373e17f692cd95a944c920b


xxxxx 公司

预算管理制制度

目录

第一章 总则··················································································································1
第二章 预算的组织机机构构································································································1
第三章 预算管理体系 ···································································································2
第四章 预算的编制制·······································································································4
第五章 预算的执行、调整····························································································9
第六章 预算的控制制与分析析····························································································10
第七章 预算的评价、考核与奖惩·················································································12
第八章 附则··················································································································12
f0bb4ba15373e17f692cd95a944c920b
第一章 总则

第一条条 为提高公司的管理水平、工作效率和经济效益，增强各部门的计划组
织和预算管理水平，合理控制制财务务支出，加加强内部控制制，实现公司的战略目标标，构构
筑公司的核心竞争力力，特制制定本本制制度。
第二条条 预算管理制制度是根据公司的发展战略，以现金流量为重点，逐层分解
相关指标标，对各部门下达目标标，全程管理其经营活动动，并对其实现的业绩进行考核
与评价的内部管理会计制制度。
第三条条 预算管理的目的在于以预算、控制制、协调、考核为手段，管理公司生
产经营活动动的全过程，最终实现公司的战略目标标。
第四条条 预算管理体系是由预算及预算差异分析析表格、预算制制度和编制制表格说
明组成的，根据公司经济活动动的前前后衔接、相互关联、有序排列形成一套完整的报
表体系，它体现了公司对未来来经济活动动的预测能力力，通过实际经营结果果与预算进行
对比分析析，可以对公司的经营活动动实行过程控制制，促进公司经营目标标的完成。
第五条条 本本制制度的主要内容包包括：总则、预算的组织机机构构、预算管理体系、预
算的编制制、预算的执行、调整、预算的控制制与分析析、预算的评价、考核与奖惩和附
则等。
第六条条 预算按预算期的长短分为年度预算和月度预算。
1 月 1 日至次年 12 月 31 日，它是以公司的经
营目标标为依据，以销售预算为起点，编制制全年的销售、生产、采购、费用、资本本性
支出等预算，组成年度预算。年度预算总目标标分解落实