小奇灵药业公司财务预算控制研究

小奇灵药业公司财务预算控制研究摘要近年来随着社会经济飞速发展，财务预算控制针对公司的发展及经营都有着非常重要的作用。文中以小奇灵药业公司为研究主体，关键详细介绍小奇灵药业公司的相关情况，分析其财务预算控制现况，融合学习到的会计知识与搜索世界各国有关参考文献，根据对现金预算，预计利润表和预估负债表等指标分析，分析之后发现小奇灵药业公司存有现金预算优化水平不足、小看损益表费用预算和虚高期末存货成本预算的难题，随后进一步探寻出现问题的缘故，通常是财务预算实行流于形式，编写具体内容比较粗略地、公司财务预算实行欠缺监管、欠缺更专业的财务预算监督机构等因素，并给出相对应防范措施以控制企业的财务预算，使之财务预算控制趋向系统化，提升经营效果和财务高效率。关键词：财务预算：内部控制：预警机制AbstractIn recent years,with the rapid development of social economy,financial budgetcontrol plays a very important role in the development and management of a company.Taking Xiaogiling Pharmaceutical Company as the main body of the study,this paperintroduces the relevant situation of Xiaogiling Pharmaceutical Company in detail,analyzes the current situation of its financial budget control,integrates the accountingknowledge learned and search the relevant references of countries around the world,andanalyzes the cash budget,estimated income statement and estimated balance sheet andother indicators.After analysis,it was found that Xiaogiling Pharmaceutical Companyhad problems such as insufficient optimization level of cash budget,underestimation ofincome statement cost budget and inflated end-of-period inventory cost budget.Then,itfurther explored the reasons for the problems,usually the implementation of financialbudget was a mere formality.The specific content is rough,the company's financialbudget is lack of supervision,lack of more professional financial budget supervisioninstitutions and other factors,and give corresponding preventive measures to control thefinancial budget of the enterprise,so that the financial budget control tends to besystematic,improve the operation effect and financial efficiencyKey Words:financial budget;Internal control;Early warning mechanism目录Abstract…第1章前言…1.1研究目的和意义1.2研究内容与方法1.2.1研究内容.........................1.2.2研究方法.1第2章财务预算管理的相关概述…22.1财务预算管理的概念.22.2财务预算管理的主要内容..22.3财务预算管理的流程.2第3章小奇灵药业公司概况及其财务预算控制现状…33.1小奇灵药业公司概况33.2小奇灵药业公司财务预算控制现状..3第4章小奇灵药业公司财务预算控制中存在的问题…54.1现金预算细化程度不够.54.2低估经营损益预算….54.3高估期末存货预算.6第5章小奇灵药业公司财务预算控制问题的原因分析…85.1财务预算控制缺乏动态的演变过程.85.2财务预算控制执行和监控不到位85.2.1企业财务预算执行缺乏监督….85.2.2缺乏专业的财务预算管理机构.85.2.3财务预算考核机制不合理.….9第6章小奇灵药业公司财务预算控制创新研究…106.1小奇灵药业公司财务预算控制创新基本思路.106.2小奇灵药业公司财务预算控制创新.10