摘要
结合财务预算的概念及内容,论述了编制企业财务预算的必要性,提出了编制财务预算的具体要求,在此基础上指出了企业编制财务预算的过程。
Connecting with the conceptions and contents of the financial budget, this paper discusses on the necessity of compiling enterprise＇s financial budget, puts forward some concrete requirements for compiling the financial budget, and based on this, introduces the procedures of compiling enterprise＇ s financial budget.
出处
《科技情报开发与经济》
2005年第21期223-224,共2页
Sci-Tech Information Development & Economy
关键词
财务预算
资产负债表
损益表
现金流量表
financial budget
statement of assets and liabilities
statement of income and expenditure
cash flow statement
