The company organized the preparation of the 2023 comprehensive budget asset inventory work to start at the same time.
Release time:
2022-11-14
News from our newspaper Group Company recently issued a notice to start the comprehensive budget preparation for 2023 , and the annual inventory of the company's assets was also started at the same time.
The preparation of the comprehensive budget is to improve the company's management level, optimize resource allocation, improve internal control, and ensure the company's sustainable and stable development. According to the company's strategic development plan and comprehensive budget management system, the scope of budgeting includes group companies, wholly-owned subsidiaries and holding subsidiaries. The overall budget follows the principle of "top-down, bottom-up, combination of top and bottom, group preparation and level-by-level summary". Each enterprise budget management office shall, within the specified time, refer to the actual production and operation situation in 2022 and combine with the budget summary of "10 (month) 2 (month), as well as the prediction of the national economic macro situation and market environment in 2023 , and the preparation of business budget, capital budget and financial budget according to the principle of advanced nature against the overall deployment and arrangement of the group company.
In order to make the annual comprehensive budget more practical and effective, the company requires all enterprises to decompose the annual budget into months or quarters according to the production cycle and the seasonal changes of the actual light and busy seasons, and form the profit budget preparation of the corresponding stage; When budgeting the period expenses, the zero-based budget method shall be followed, and the period expenses shall be based on their different nature, according to fixed costs, variable costs, mixed costs are organized separately to control costs more effectively. In addition, in order to better assess the reasonableness of budget formulation, each unit is required to prepare its budget by comparing the budgeted amounts of related production, units, and costs with the actual amounts of 2022 , and to explain the changes. After the budget preparation is submitted to the Group for review and approval, it will be broken down and implemented in the first quarter of 2023 .
In addition, in order to strengthen asset management, ensure the quality of accounting information, and ensure the authenticity, safety and integrity of the company's assets, it was decided to conduct a comprehensive asset inventory before the end of 2022 12 . All accounting units included in the scope of the Group's consolidated financial statements are the subject of this asset inventory. Each unit shall set up an asset inventory team composed of personnel from relevant departments and designate a person in charge, and the Group Finance Department and audit institution will send personnel to supervise the inventory.
The annual asset inventory will be conducted in two stages. From the date of issuance of the notice to the end of 11 , the inventory will cover fixed assets, construction in progress, intangible assets and right-to-use assets. The second stage will end from the first stage to the end of 12 , including monetary funds, inventory, bills, securities and other assets. Each subordinate enterprise and professional company will summarize the inventory list and results at the end of each stage and report to the Group Finance Department for filing. Inventory gains, inventory losses and other property that gives rise to losses will be financially treated in accordance with relevant regulations and company systems.
(Reporter)
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2020
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2020
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