摘要
预算管理是企业内部控制系统的重要构成部分 ,但现实中的预算管理体系存在着许多不足之处。本文指出预算管理的功能应当是进行资源配置与信息沟通、预算目标应当与企业战略规划互动并且是现实的、预算管理流程应当主要包括预算的形成、预算调控与修订。
Budgeting management is very important in enterprise internal control, but there are lots of limitations of budgeting management in reality. This thesis indicates that the function of budgeting management is distributing resources and communicating, budget objective should be related to enterprise strategic programming, such as the forming and adjusting of budget should be included in budgeting management.
出处
《中央财经大学学报》
CSSCI
北大核心
2005年第1期66-69,共4页
Journal of Central University of Finance & Economics
关键词
预算管理
功能
目标
流程
Budgeting management Function Objective Procedure
