摘要
企业全面预算管理作为一种会计管理制度 ,将企业的发展战略目标和企业的各项经济资源、各个经济单位的经营目标联系起来。通过实行全面预算管理 ,对提升企业经营管理水平具有积极意义。本文针对全面预算管理在实施过程中易出现的问题和认识偏差 。
Full - scale budget management of business integrate development strategy of business with each economic resorses and economic units as a accounting management system, and it would be positive signifance to the strengthen of management level for business. The paper puts forward suggestion on how to deal with problems in the practice of management system.
出处
《山西财政税务专科学校学报》
2005年第1期9-11,共3页
Journal of Shanxi Finance & Taxation College
关键词
全面预算管理
治理结构
预算盈余
联合确定基数
full - scale budget management
government structure
budget surplus
united date
