摘要
以全面预算管理流程的起始环节——预算目标的确定为研究对象，针对现行预算目标的确定的不足，提出预算目标的确定要以公司战略为依托，建立多元化指标体系。并采用联合基数法申报预算，以确保预算目标值的准确性。
Taking the first step of overall budget management processes - establishment of budget objective as the subject investigated, this paper, considering the deficiencies of current practices, thinks that budget objective should be set based on corporate strategy to set up a multiple indicator system; and joint -benchmark method shall be used for budget declaration to assure the accuracy of budget objective.
关键词
电网企业
预算目标
确认
Power utilities
Budget objective
Establishment
