浅论如何通过预算来把握企业财务管理运行机制

On Budget Influencing an Enterprise' s Financial Management

本文阐述了在市场经济条件下,我国大中型企业推行财务预算管理的重要性和必要性,重点介绍了企业预算的本质与编制技巧。最后指出预算管理的成败在于财务人员的素质高低,要求财务人员在财务管理的广度、深度和力度上下工夫。

The article illustrates the importance of big business pushing budget management under market economy conditions and mainly introduces the principles and skills about budget management, then pointing out that the success of budget management depends on the qualities of finance personnels.