摘要
阐述了预算“准确性”问题的产生原因和带来的危害,从提升价值观念、改进预算编制方法、引入动态激励模型和加强审计监督等4个方面提出解决该难题的途径。
Expounding the reason and danger in the problem of budgeting “accuracy”, the paper provides the path to solving the problems from four aspects, namely, promoting value idea, improving the methods of drawing up a budget, introducing model of development encouragement and strengthening audit supervision, etc.
出处
《山东工商学院学报》
2005年第5期61-63,67,共4页
Journal of Shandong Technology and Business University
关键词
预算管理
准确性
信息不对称
budget management
accuracy
information asymmetry