论成本效益与预算编制改革

Cost Benefit and Reform in Budget Making

企业的财务预算是企业生产经营活动的重要依据之一,这里在阐述企业预算编制的功能作用和必要性的基础上,对传统预算编制所存在的问题进行了分析,并就引入成本效益方法和以其为指导进行预算编制改革的相关内容作了深入探讨.

Financial budge of enterprises is one of the most important bases on which they make productions and run business operations. Expanding on the functions and necessity of budget making, this paper discusses the problems in traditional budget making, introduces the method of cost benefit, and proposes to make reforms in budget making under the guidance of the method.