Capital budget management is a management behavior that allocates, plans, and controls capital expenditures among different projects from two aspects: value management and behavior management [4]. It should at least achieve the following goals: (1) through the development of capital allocation principles, and with the help of capital allocation decision-making techniques, to select projects or project portfolios that help maximize the benefits of private enterprises in southern Fujian; (2) strengthen the capital expenditure process Budget control, including expenditure structure control and time control of the expenditure process; (3) in order to ensure the implementation of capital expenditures, plan capital raising through budgetary techniques, including total and time arrangements; (4) monitor the capital expenditure process by participating in Analyze the feedback data and implement corresponding control measures to ensure the correct implementation of capital expenditures; (5) By strengthening the post-expenditure summarization and audit of expenditures, enhance the economic responsibility awareness of those responsible for capital budgets to ensure and improve the effectiveness of expenditures.
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