摘要
以全面预算管理流程的起始环节——预算目标的确定为研究对象,针对现行预算目标的确定的不足,提出预算目标的确定要以公司战略为依托,建立多元化指标体系。并采用联合基数法申报预算,以确保预算目标值的准确性。
Taking the first step of overall budget management processes-establishment of budget objective as the subject investigated,this paper,considering the deficiencies of current practices,thinks that budget objective should be set based on corporate strategy to set up a multiple indicator system;and joint-benchmark method shall be used for budget declaration to assure the accuracy of budget objective.
出处
《山东电力高等专科学校学报》
2010年第5期26-29,共4页
Journal of Shandong Electric Power College
关键词
电网企业
预算目标
确认
power utilities
budget objective
establishment
