摘要
本文在分析国外全面预算管理经验的基础上,从预算目标定位、预算指标确立、预算模式和程序选择等方面,提出了优化中国企业全面预算管理的几点建议。
Based on the analyzing of foreign master budget management practices,this article propose several ways to advance china enterprises level of master budget management.It includes the deciding of budgeting goals,establishing of budgeting guide line,optimizing of budgeting organizing,selecting of budgeting modes and budgeting process,designing of enterprises culture.
出处
《内蒙古煤炭经济》
2006年第7期2-5,共4页
Inner Mongolia Coal Economy
关键词
全面预算管理
实践
启示
master budget management
practices
inspire
