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试论农业企业财务预算管理执行力 被引量:8

Comment on the Execution of Financial Budget Management in the Agricultural Enterprise
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摘要 财务预算管理已成为农业企业管理体系的一项重要内容,但很多农业企业财务预算管理并不能达到预期效果,这是由于财务预算本身的不科学、不合理及环境和技术因素影响了财务预算管理的有效执行。分析了农业企业财务预算管理执行力的影响因子,并提出了强化农业企业财务预算执行力的措施。 The financial budget management has become an important part of agricultural enterprise's management system, but it can't achieve the desired effect in many agricultural enterprises. It's due to the effective implementation of financial budget management was affected by the unscientific and unreasonable financial budget, as well as environmental and technological factors. The affecting factors for execution of financial budget management in the agricultural enterprise were analyzed, and then the measures for strengthening execution of financial budget in the agricultural enterprise were put forward.
作者 李芳
出处 《湖南农业科学》 2012年第8期131-133,共3页 Hunan Agricultural Sciences
关键词 农业企业 财务预算管理 执行 agricultural enterprises financial budget management execution
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  • 1财政部,证监会,审计署,等.企业内部控制基本规范[M].北京:立信会计出版社,2008.

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