摘要
针对水电施工企业全面预算管理的制约因素,讨论了如何树立正确、科学的全面预算管理理念,即构建科学合理的多层级全面预算管理组织体系,完善企业的内部管理系统,建立健全内部预算定额,加强适应集约化、科学化管理需求的信息化建设,全面提高企业管理水平和经营效率,实现企业价值最大化。
In accordance with the restrict factors on the comprehensive budget management of the water resources and hydropower construction enterprise, how to set up the correct and scientific concept of the comprehensive budget management is discussed herein ; i.e. constructing scientific and reasonable multi-level organization system for comprehensive budget management ; perfec- ting the internal management system of enterprise ; establishing and improving the internal budget quota ; strengthening the infor- matization construction adaptable for the demand of integrated and scientific management ; fully enhancing the enterprise manage- ment level and operation efficiency, so as to realize the maximization of the enterprise va/ue.
出处
《水利水电技术》
CSCD
北大核心
2011年第9期70-73,共4页
Water Resources and Hydropower Engineering
关键词
全面预算管理
组织体系
集约化
预算定额
信息化
comprehensive budget management
organization system
integration
budget quota
informatization