Financial budget statement is a supplementary statement of annual financial budget statement, an important basis for evaluating the quality of financial budget statement and an important part of annual financial budget statement.
The budget statement shall generally include the following main contents:
I. Summary of last year's financial budget work
(1) Summarize last year's budget work, review the existing problems in last year's budget work, and summarize this year's work experience and relevant rectification measures and methods to be taken in combination with the feedback opinions of various departments on last year's budget.
(two) explain the previous annual budget adjustment, at least including the adjustment of the main financial and production indicators, the reasons for the budget adjustment, etc. ...
(3) Briefly summarize the budget completion of the previous year, and explain the reasons for the differences between the actual completion of important financial indicators and the adjusted budget, which should at least include main business income, main business cost, period expenses, total profit, etc.
Two. Organization of this year's budget work
The organization of budget work mainly includes the establishment of enterprise budget management organization, the main members of management organization, the division of internal organization, the specific organizational process of annual budget work and budget audit.
Three. Basis for compiling this year's budget
The basis of budgeting mainly includes:
(a) the basic basis for the preparation of the annual financial budget of the enterprise, the basic assumptions adopted and the demonstration basis.
(two) the accounting system and policies adopted by the enterprise in the preparation of the annual financial budget. For example, for assets or liabilities that are allowed to be measured at fair value in the accounting standards for business enterprises, it is necessary to explain whether the influence of changes in fair value has been considered. earth
An enterprise considering the impact of changes in fair value shall explain the amount and reasons of the impact item by item according to the categories of assets and liabilities. If the influence of changes in fair value is not considered, the reasons shall be explained.
(3) Description of the scope of consolidation of annual financial budget statements, list of subsidiaries that are not included in the preparation scope of annual financial budget statements and newly included scope, ranking, reasons and impact on the budget, etc.
Four. Description of production and operation in budget year
The annual production and operation forecast of an enterprise is the basis of financial budget indicators. Enterprises should carefully analyze the macroeconomic and microeconomic situation, and explain in detail the production and operation of each business sector and the production and operation decisions that have a significant impact on enterprises. At least the following contents shall be included:
(1) forecast and analyze the economic situation of the industry in the budget year, and explain the impact on the market environment of enterprises, such as the national financial interest rate and exchange rate policy, the prices of energy, raw materials and main products, and the relationship between market supply and demand.
(2) According to the development of the industry, analyze and predict the reasonable market situation according to the business sector, and select the business owner in combination with the overall strategic planning of the enterprise, industry positioning, market supply and demand, price changes and other factors.
Changes and ratios of production and operation indicators of several business sectors that account for a large proportion of business; The impact of major production and operation measures to be taken by the enterprise on various business sectors, such as major contracts to be signed, assets and industries to be developed, etc.
Business restructuring, proposed overall listing, proposed new business, etc.
(3) Explain the purpose, total scale, source and composition of funds, expected income and expected implementation period of major fixed assets investment projects to be arranged in the budget year of the enterprise, in which non-main investment accounts for more than 65,438+00% of the total investment and self-owned funds account for less than 30% of the total investment.
(4) Explain the scale, structural arrangement and related financing expenses of major financing projects to be arranged in the enterprise budget year.
(5) itemize the major long-term equity investments planned to be implemented in the annual budget of the enterprise, including: investment purpose, estimated investment scale, shareholding ratio, estimated income, etc.
(6) A breakdown of the investment purpose, capital occupation scale, capital source and expected return on investment of financial instruments such as bonds, stocks and funds to be arranged in the enterprise budget year.
Verb (abbreviation of verb) Description of main financial indicators in budget year
The description of financial budget indicators is mainly based on the annual operating budget of the enterprise, specifically analyzing the budget objectives of the main financial indicators, and comparing and analyzing the changes of indicators between years. At least include:
(1) The occurrence of operating income and cost in the budget year, as well as the amount and reasons for the increase or decrease, in which: the income and cost of main business should be explained item by item by business segment; Other business income and costs should be itemized, explaining the changes and reasons.
(2) The occurrence of expenses in the budget year, including the estimated amount of sales expenses, management expenses and financial expenses, as well as the annual increase and decrease. Among them, sales expenses, management expenses and financial expenses account for a large proportion, and the detailed expense items whose increase or decrease has a great impact on the period expenses need to be explained separately.
(three) the salary of enterprise employees in the budget year, including:
1, the salary scale of employees, the change compared with the previous year and the reasons;
2, the proportion of employee compensation in operating income and changes;
3. The proportion of employees' wages to costs and its changes;
4. Changes and reasons of employees and full-time employees.
(4) The estimated realizable profit, net profit and return on net assets in the budget year, and the changes and reasons compared with the previous year.
(five) the scale and structure of the assets and liabilities of the enterprise in the budget year, as well as the changes and reasons in the previous year.
(six) other financial indicators that need to be explained.
An explanation of matters that intransitive verbs may affect budget indicators.
The explanation of matters that may affect the budget indicators is an explanation of matters that enterprises may have a significant uncertain impact on the existing budget during the budget year, such as changes in the national macroeconomic situation and policies, changes in the international political and economic situation,
Significant uncertainty of enterprise decision-making, etc. Enterprises should fully explain the causes of various uncertainties, analyze the expected impact of major financial indicators on the budget, and the annual budget adjustment standards.
Seven. Safeguard and supervision measures for budget implementation
The safeguard and supervision measures of budget implementation refer to the measures such as system guarantee, follow-up supervision, evaluation and assessment taken to ensure budget implementation in the process of budget implementation.
Eight, other circumstances that need to be explained.