财务预算管理系统的柔性探析

Research on the flexibility in business financial budget management system

分别从预算编制、预算执行、预算考评以及财务预测等方面探讨了提高企业财务预算管理系统柔性的方法,提出了在实行刚性预算管理的同时,也要实行柔性预算管理的观点。

The article discusses methods of improving the flexibility of financial budget management system in the enterprises,from the aspects of budget establishment, budget implementation,budget examination and financial forecast, We should implement the rigid budget management and implement a flexible budget management point of view.