摘要
阐述物流企业财务预算管理的内涵及特点;从战术预算管理与战略预算管理的矛盾、静态预算管理与企业动态经营环境的冲突、预算资金管理与资金时间价值的不协调等三个视角揭示物流企业财务预算管理问题;并从完善物流企业财务预算管理内部制度,基于物流企业战略目标制定财务预算方案,强化物流企业全面财务预算管理水平等方面给出物流企业财务预算管理的对策。
In this paper, we introduced the connotation and characteristics of the financial budget management of logistics enterprises and then uncovered the existing problems in this respect in view of the contradiction between tactic and strategic budget management, the conflict between static budget management and the dynamic operational environment of the enterprise, and the desynehronization between budget capital management and time value of the capitals, etc. Then we presented the countermeasures to improve the financial budget management of the logistics enterprises.
出处
《物流技术》
北大核心
2013年第3期136-137,140,共3页
Logistics Technology
关键词
物流企业
财务预算
预算管理
logistics enterprise
financial budget
budget management
