摘要
介绍了企业全面预算管理的概念,分析了我国企业推行全面预算管理的现状,指出效益预算管理是全面预算管理的突破口,并提出了推广效益预算管理应注意的问题。
This paper introduces the concept of the overall budget management, analyzes on the present situation of promoting the overall budget management in Chinese enterprises, and points out that the benefit budget management is the breach of the overall budget management, and advances some problems needing attentionin promotingthe overall budget management.
出处
《科技情报开发与经济》
2007年第20期207-208,共2页
Sci-Tech Information Development & Economy
关键词
效益预算管理
全面预算管理
财务管理
benefit budget management
overall budget management
financial management
