福瑞达: 鲁商福瑞达医药股份有限公司全面预算管理制度

Core Points - The company aims to strengthen budget management, enhance internal controls, prevent operational risks, and improve management levels and economic efficiency through the implementation of a comprehensive budget system [1][2]. Group 1: Comprehensive Budget Management - Comprehensive budgeting involves overall forecasts of business activities and financial conditions over a specific period, typically one year, including business, investment, financing, and financial budgets [1][2]. - The comprehensive budget management system applies to the company headquarters, all levels of subsidiaries, and other entities included in the consolidated financial statements [1]. - The basic principles of comprehensive budget management include strategic alignment, resource optimization, comprehensiveness, and rigidity [1][2]. Group 2: Budget Management Structure - The budget management structure consists of a budget management committee, budget management office, budget management departments, and various budget execution entities [2][5]. - The budget management committee is responsible for reviewing the overall goals, policies, and annual budgets of the company [4][5]. - The budget management office handles daily management tasks and initial reviews of annual budget drafts from various execution entities [2][3]. Group 3: Budget Execution and Control - Once approved, the comprehensive budget must be implemented diligently, with budget indicators broken down to all departments and positions to ensure the achievement of budget goals [12]. - Budget execution analysis reports are required to track and analyze the execution progress and variances, which are then reported up the hierarchy [25][26]. - The company will establish a budget monitoring meeting system to address issues arising during budget execution [26][27]. Group 4: Budget Adjustment - The company generally does not adjust budgets once approved, except in cases of significant changes in market conditions or other objective factors that lead to substantial deviations [29][30]. - Budget adjustments must adhere to principles such as responsibility assignment, goal consistency, and efficiency [30][31]. Group 5: Budget Assessment and Incentives - Budget assessment serves as a comprehensive evaluation of the operational performance of various units and the effectiveness of budget execution [33]. - The budget assessment process includes both ongoing quarterly evaluations and a comprehensive year-end assessment [35][36]. - The internal audit institution will incorporate budget execution audits into its annual audit plan, with results serving as a basis for budget adjustments and management improvements [36][37].