摘要
项目预算在整个部门预算中占有十分重要的地位,科学的项目预算管理能够促使有限的财力资源得到合理配置并取得更好的使用效果。项目型企业的预算管理在思想认识、预算编制和预算执行三方面还存在着多种问题。企业应转变管理观念,重视预算工作,采取有效措施,深化项目预算管理,提高项目资金的使用效益。
The paper discusses that the scientific budget management of project is able to promote the limited financial resources to obtain reasonable allocation and better use results. It goes on to look at some problems with regard to the project-based enterprises,and proposes that enterprises should change their mind about management,pay attention to budget work,take effective measures,deepen project budget management and improve efficiency in the use of project funds.
出处
《中国国土资源经济》
2010年第3期48-50,共3页
Natural Resource Economics of China
关键词
项目预算
预算管理
资金效益
project budget
budget management
efficiency of fund utilization