谈对企业加强预算管理的几点建议

1、In order to ensurenormal teachingorder, protecting st ude nts ' healthy growth, ensuring that national (property) is not lost, to prevent or minimize theoccurrence of safety accidents, follow the "prevent, rescue eachother, ensure safety and reduce losses" principle, accor ding to the

2、local conditions, make the management system. 1, the pri ncipal is the responsibilityof schoolsafety,school securityunder the leadership of Preside nt se curity work leading group. The head teacher to the leadership team is responsible for, implementation of the accountability system. 2, school mont

3、hly student knowledge about safety education, education should be diversifiesures, nod in the form every safety education for st udents of cla sses per week shouldbe targeted.o carryon emergency issues deali ng with education in General, self-help and mutual rescue knowledge. Emergency calls (such a

4、s 110, 119, 122, 120, and son other social won) use common sense in education. 3, the establishment of major acci dent reporting system. Schoolstudents report major accident wita correctional centre, a policestation, a townshi p people's Government shall not conceal the accident. 4 week, teacher

5、s areon duty system, establish and improve the lea dership values; strengthe n the education, management of teaching activities inschools to ensure normal teaching order; responsible for schoolsafety leadership always maintained close contact anddist rictpoli ce stations,canvassing support from thep

6、oli ce station on school safety and help.5, strengthening teachers ' moral education, establish adedicated love, improving education quality, observe the students ' psychological changes at any time and take preventive meacor poralpunishme nt and covert corporalpunishment on students, studen

7、t out of theclassroom,schools m ay notbe. 6, units ordepartments use student Street propaganda or participate in the celebrations, as well as partici pating iork, without approval of theobey the school rules and regulations, on time, on time home toprevent accidents. 8, school to school inspections

8、on a regular basis, found hidde n in time,and in severe cases, it ishard to eliminate immediately closed, and reported to the local people's Government, education, and ruleof law section. 9, the school should always checkthe i nternal walls, etainirng walls, ponds, railings,handrails,doors, Wind

9、ows,staircases and a variety of sports, extracurricular activities, faci lities such as fire safety, infrastructure security, unsafe facility to immediately repair and demolition t o ensure that teachers and students work, learn, live venuesand facilities are safe and reliable. Song Lin XiangLiu Jia

10、ping elementary school March 2016 songLin Xia ng Liu Jia ping primary school fire safety systems to enhance fire safety,protection of public property and thelife andproperty safety of teachers and stude nts, school fire safety into day-tprotecting fire control facilities, fire prevention, reports of

11、 fire谈对企业加强预算管理的几点建议企业预算管理通过对预算的制定和执行，可以合理安排企业人力、物力、财力以及信息等资源，从而综合平衡产、供、销等环节，将企业管理中的规划与控制两个重要环节连接为一个系统化的整体。它以预算为标准对经营管理者的业绩进行评价，使企业的管理事务能够有序高效地进行，从而保证预期经济效益的实现或提高。但同时，企业预算管理作为企业管理的一个主要分支，在我国还没有完全成型，在实际运行中还存在一些问题亟需关注和解决，以下便以集团型企业为例，谈一下我对企业财务预算管理的一些看法。一、企业预算管理中存在的一些问题（一）、对预算管理缺乏足够的重视从预算的编制来看，尽管不断强调预算工

12、作的重要性，但在一些企业仍未能给予足够的重视。首先体现在这些企业领导对预算的重视程度不够，没有认识到预算管理的重要性或接受这一管理理念，没有真正把预算管理作为一种管理手段看待和实施，未能参与预算的编制过程，由于缺乏了领导的支持，财务部门布置预算也无形中增加了难度；其次体现在一些企业所属业务部门或预算主体没有完全参与，企业未能将预算的编制工作分解到各部门，预算编制缺乏部室之间的有效配合和支持，预算仅被看为是财务部门或财务人员的事情，从而使预算的编制狭隘化，造成财务与业务脱节，使业务的特点不能在财务预算中得到充分的反映。（二）、某些费用项目的标准差异较大费用预算是企业财务预算管理的一个重要组成部分

13、，但在实际执行过程中我们却发现，同一费用项目在不同企业之间却差异较大，某些企业费用支出的Electricity lines, e quipment inspections, foundhidden i n time for rectification, maintenance, and security. 9,do not use anopen flame in theclassroom, prohibit burning stove, lit candles, mosquit o repellent,no smoking, and banni ng messy wiring.Without

14、usi ng any householdappliances isnotallowed. 10, liveon campus faculty members, must leadby example, and educate families and chil dren ready to fire. 11, householduse of gas in schools, to masterproper usage, pay attention to the leak-proof, explosion-pr oof, fireproof, closing valve after use to e

15、nsure security.12, dining roommust bequalified, and annual testing ofpressure vessels, to regularly check, the canteen w orkers mustbe certified, strictlyby operation operation, gas tank andstove safety distance of 1.5 meters, to prevent accidents.13, the adverse consecoverspersonal a nd food hygien

16、e,cultural events a nd other aspects, integrated governanceshallobtai n widesupport and full cooperationof the community. On thesurrounding environment inschools shouldbe closely monitored. 2, schoolwork at thesame time, should pay attention to the safety management of school environment, should tak

17、e the initiative to contact the district police station, the village Committee, Correctional Ce ntre, Township government, business management and other de partments to do a g ood job management. 3, teacheron duty with the exception of inspections in schools, should also pay attention t o environmen

18、tal inspections near the campus, found that thejobless migrants from ruralareas, for example,harassment of studentsanda variety of accidents, according todifferent situations re ported school officials or the police station i n a timely manner, to protect the safety of students.and means of maintain

19、ing and improving students ' self-care ability. 6, the establishment of emergency rescue teams of teachers inschools, on high alert and deployed. Song Lin Xiang Liu Jia ping elementary school March 2016 songLin XiangLiu Jia ping primary school teachers and studentsorganizations outof safety mana

20、gement system organization activitiesbetween teachers and stude nts, to drawup a preci se plan and security measures mustbe signed by the school officials to review the programme of activities agreeduponCorre ctional Center agreed to implement.Organization to the field relatively far or activities r

21、equire appr oval by the Deputy Directorof the Education Bureau in charge of securit y. 2, each a ctivity should have aspe cific responsibility,pay attention to thepersons age, physical match. Route 3,activities, location, field surveys should be carriedout in advance.4, activities for the meansof tr

22、ansport shoulprevention, food poisoning, preve ntionof fall accidents 7, the activities near the rivers, reservoirs, no measures ordo notmeet the security requirements of the Organization and not let students into the waterIn order to ensurenormal teachingorder, protecting st ude nts ' healthy g

23、rowth, ensuring that national (property) is not lost, to prevent or minimize theoccurrence of safety accidents, follow the "prevent, rescue eachother, ensure safety and reduce losses" principle, accor ding to the local conditions, make the management system. 1, the pri ncipal is the respon

24、sibilityof schoolsafety, school securityunder the leadership of Preside nt se curity work leading group. The head teacher to the leadership team is responsible for, implementation of the accountability system. 2, school monthly student knowledge about safety education, education should be diversifie

25、d in the form every safety education for st udents of cla sses per week shouldbe targeted.o carryon em ergency issues deali ng with education in General, self-help and mutual rescue knowledge. Emergency calls (such as 110, 119, 122, 120, and son other social won) use common sense in education. 3, th

26、e establishment of major acci dent reporting system. Schoolstudents report major accident within a n hour of education; student run and dia correctional centre, a policestation, a townshi p people's Government shall not conceal the accident. 4 week, teachers areonduty system, establish and impro

27、ve the lea dership values; strengthe n the education, management of teaching activities inschools to ensure normal teaching order; responsible for schoolsafety leadership always maintained close contact anddist rictpoli ce stations,canvassing support from thepoli ce station on school safety and help

28、.5, strengthening teachers ' moral education, establish adedicated love, improving education quality, observe the students ' psychological changes at any time and take preventive measures,no cor poralpunishme nt and covert corporalpunishment on students, student out of theclassroom,schools m

29、ay notbe. 6, units ordepartments use student Street propaganda or participate in the celebrations, as well as partici pating iork, witobey the school rules and regulations, on time, on time home toprevent accidents. 8, school to school inspections on a regular basis, found hidde n in time,and in sev

30、ere cases, it ishard to eliminate immediately closed, and reported to the local people's Government, education, and ruleof law section. 9, the school should always checkthe i nternal walls, retaining walls, ponds, railings,handrails,doors, Windows,staircases and a variety of sports, extracurricu

31、lar activities, faci lities such as fire safety, infrastructure security, unsafe facility to immediately repair and demolition t o ensure that teachers and students work, learn, live venuesand facilities are safe and reliable. Song Lin XiangLiu Jiaping elementary school March 2016 songLin Xia ng Liu

32、 Jia ping primary school fire safety systems to enhance fire safety,protection of public property and thelife andproperty safety of teachers and stude nts, school fire safety intprotecting fire control facilities, fire prevention, reports of fire合理性值得推敲。以汽车费用为例，在编制企业财务预算时，我们就要求企业按照每辆汽车，分别按油料、修理费、汽车保

33、险、养路费、道桥费、审验费和其他费用做详细预算，相对于油料和修理费，其他汽车费用都较为固定，因此油料和修理费的控制便成了关键。通过比较，在含车况差别因素的情况下，大部分车辆的费用开支在13 万元之间，我们认为在这个区间内是比较合理的。但同时也发现，同样的一部车，在不同的企业费用开支差别很大，反映出部分企业还需在细化费用管理，压缩管理费用上下功夫。（三）、预算工作的及时性受到影响预算是以经营目标为核心，完全围绕经营目标来编制。由于涉及经营目标考核、兑现等情况，当年度的经营目标一般需要到年后几个月才能下达，使预算工作开展的及时性受到了很大影响，预算编制严重滞后，直接影响到预算工作在一季度的执行评价

34、。（四）、预算的监控分析力度不够预算编制完成之后，各项预算目标便成为各责任中心以及每个员工的工作目标，执行过程中必须以预算为标准进行严格的控制。但在一些企业，预算编制结束即算了事，或仅重视与年度目标的比较，而忽略对预算执行过程的监控和分析，更奢谈对企业管理提出有效建议并有所改进，使预算起不到应有的控制和督促目的。二、对企业财务预算管理的几点建议企业预算管理作为现代企业管理的一种新兴管理方式，在我国尚处于探索阶段，在实际运行中存在一些问题也是正常的，关键是如何采取改进和完善。以下是我对加强企业预算管理的几点建议。（一）、对某些费用项目支出应制订指导性标准在所属企业中，某些费用标准差异较大，支出金

35、额相差悬殊，因此，制订Electricity lines, e quipment inspections, foundhidden i n time for rectification, maintenance, and security. 9,do not use anope n flame in theclassr oom, prohi bit burning stove, lit candles, mosquito repellent,no smoking, andbanning messy wiring.Withoutusing any household appliances is

36、not allowed.10, live on campus faculty members, must lead by example, and educate families and children ready to fire. 11, householduse of gas in schools, to masterproper usage, pay attention to the leak-pr oof, explosion-proof, fireproof, closing valve after use to ensure security. 12, dining room

37、must be qualified, and annual testing of pressure vessels, to regularly check, the canteen workers must be certified, strictlyby operationoperation, gas tank andstove safety distance of 1.5 meters, to prevent accidents. 13, the adverse consequencescaused by ignori ng fire safety regulations, willbe

38、punished, until investigated f or legal responsibility. Song Li n Xiang Liu Jia ping elementary school March 2016 Xiang Li u Jia ping elementary school,pinecovers personal and food hygiene, cultural events and other aspe cts, integrated governance shallobtain wide support and full cooperationof the

39、community.On the surrounding environment in schools shouldbe closely monitored. 2, school work at the same time, shouldpay attention to the safety management of school environment, should take the initiative toconta ct thedistrict police station, the villageCommittee, Correctional Centre,Tow nship g

40、overnment, business management and other departments to do a good job management.3, teacher on duty with the exception of inspections in schools,should a lsopay attention to environmental inspections near thecampus, found that the jobless migrants from rural areas, for example,harassment of students

41、 and a variety of accidents, acc ordi ng to different situations reported school officials or thepoli ce station in a timely manner, to protect thesafety of students. 4, everyday before school, teacher s remind stude nts, pay attention to traffic safety. 5, should educate stude nts to respect soci a

42、l ethics, and various reguland means of maintaining and improving students ' self-care ability. 6, the establishment of emergency rescue teamsof teachers in schools,on high alert anddeployed. Song Lin Xi ang Li u Jia ping elementary school March 2016 songLin XiangLiu Jia ping primary school teac

43、hers a nd students organizationsout of safety management system organization a ctivities between teachers and students, to draw up a preciseplan andsecurity measures must be signedby the schoolofficials to review the programme of activities agreedupon Correctiona l Center agreed to implement. Organi

44、zation to thefield relatively far or activities require approval by the De puty Director of the EducationBureau in chargeof security. 2, each a ctivity should have aspe cific responsibility,pay attention to thepersons age,physi cal match. Route 3, activities, location, fieldsurveys shouldbe carried

45、out in advance. 4, activities for the means of transport should explain the situation to the school to comply witprevention, food poisoning, preventionof fall accidents 7, the activities near the rivers, reservoirs, no measures ordo notmeet the security requirements of theOrganization and not let st

46、udents into the water2.费用的标准范围是非常必要的。仅以企业经理的通讯费预算为例，一般在2400元/ 年 12000 元/ 年之间，各企业科级、副科级以及职工的通讯费标准也不尽相同，同时还有一些企业未制定具体的标准，采取实报实销的方法。对此，集团首先应根据业务开展量的大小制定相应的通讯费指导性标准区间，然后由所属企业根据自身情况在规定范围内制定本企业的通讯费标准，这样，一方面不会影响企业的业务开展，另一方面也便于加大对企业费用的控制，从而也增强了费用支出的合理性。另外，对于汽车费用和招待费等项目，也可以制订相应的费用支出标准区间。（二）、所属企业应加强对预算执行情况的监控

47、力度预算管理的全过程包括编制、执行和分析考核，其中编制是基础，执行是关键，分析考核是手段，编制得再好，不能得到很好的执行，预算也就成了走形式。企业在预算编制完成之后，绝不能将预算束之高阁，不闻不问，而应对预算的执行情况进行监控和跟踪反馈，仔细分析执行过程中产生的差异，并且不断加以改进，从而更好地完成年度目标，使预算真正成为企业加强管理的一种手段。（三）、增强表间链接，减轻编制工作量在预算的编制过程中，财务人员需要进行编制、审核和汇总，工作量很大。为避免重复劳动，集团在设置预算表样的时候，可以充分利用计算机的帮助，在表与表之间设置一定的链接，使企业部室或单位以及表间的数据相互调用和自动读取，从而

48、大大减轻财务人员的工作量。（四）、在企业中增设预算控制职能岗位为更好地监控企业预算的执行，建立起预算控制机制，企业可以在财务部门中增设预算控制职能岗位（可以兼岗） ，对预算的执行情况进行动态审批和监控，并定期将预算执行情况和存在的问题以及建议及时反馈给相关部室，提醒'.In order to ensurenormal teachingorder, protecting st ude nts ' healthy growth, ensuring that national (property) is not lost, to prevent or minimize theoccu

49、rrence of safety accidents, follow the "prevent, rescue eachother, ensure safety and reduce losses" principle, accor ding to the local conditions, make the management system. 1, the pri ncipal is the responsibilityof schoolsafety, school securityunder the leadership of Preside nt se curity

50、 work leading group. The head teacher to the leadership team is responsible for, implementation of the accountability system. 2, school monthly student knowledge about safety education, education should be diversified in the form every safety education for st udents of cla sses per week shouldbe tar

51、geted.o carryon em ergency issues deali ng with education in General, self-help and mutual rescue knowledge. Emergency calls (such as 110, 119, 122, 120, and son other social won) use common sense in education. 3, the establishment of major acci dent reporting system. Schoolstudents report major acc

52、ident within a n hour of education; student run and dia correctional centre, a policestation, a townshi p people's Government shall not conceal the accident. 4 week, teachers areonduty system, establish and improve the lea dership values; strengthe n the education, management of teaching activities inschools to ensure normal teaching order; responsible for schoolsafety leadership always maintained close contact anddist rictpoli ce stations,canvassing support from thepoli ce station on school safety and help.5, strengthening teachers ' moral educa