现代企业预算管理的误区及防范对策

Mistaken Ideas of Modern Enterprise's Budget Management and Countermeasures of Precaution

现代企业预算管理必须建立在系统化、战略化、市场化、人本化的基础之上 ,并附以科学效绩评价和严格制度考核 。

Budget management of modern enterprises must be built on a systematic, strategic, market, and people-first base, and with scientific appraisal of performance and strict rules of assessment, to ensure that budget management serve the enterprises most effectively.