我国企业集团全面预算管理应用研究

The Practical Research of Budget Management in Enterprise Groups Management

全面预算管理在我国企业集团的运用还存在着预算组织机构设置不完善、预算方法单一、预算责任划分不清等诸多问题。完善组织机构设置、选择并优化预算编制程序和编制方法等,是解决问题的必要措施。

There exist some problems in the application of budget management in enterprise groups,such as the imperfect design of budget organizations,the single way of budgeting and the unclear duty of it,etc.The effective measures are to better the design of budget organizations,choose and optimize budget program,etc.