企业编制预算中常见问题及对策

Problems and Policy in Budget Presentation in Enterprise

国际金融危机的冲击,国内外多变、复杂的政治、经济环境给企业的发展带来诸多不利影响,市场竞争、企业之间的竞争日趋激烈,对企业编制预算的水平提出更高要求。结合企业编制预算实务操作过程中经常出现的问题,分决策层和职能部门两个层面进行总结,提出见解和对策。

Striking of international financial crisis, changeable and complex political and economical environment at both abroad and home have brought various unfavorable effects to the enterprises; market competition and competition among enterprises have presented higher requirement for the enterprise to compile budget. Combined with problems which often occurred in practical operation in budget compilation in enterprise, we summed up presented our idea and policy at the level of policy decision and functional department.