摘要
论述了企业预算管理的作用和目的,指出了当前企业在预算的编制、执行等预算管理方面所存在的问题,并针对所存在的问题提出了解决的对策和实施意见。
This paper discusses on the functions and targets of enterprise's budget management, points out the problems existing in aspect of enterprise's budget management at present such as the preparation and implement of the budget, and puts forward some countermeasures for solving these existing problems and some operational suggestions.
出处
《科技情报开发与经济》
2004年第11期374-376,共3页
Sci-Tech Information Development & Economy
关键词
企业管理
预算管理
预算编制
enterprise management
budget management
budget preparation