摘要
基于时间较短、认识肤浅,企业上下、财务线与业务线等相关方面都可能尚未形成对预算管理的内涵、地位和内容等的准确理解,缺乏理论建设和实践运作的成功经验,自然有时会导致滋生出预算领域很多方面的乱象和问题。
Based on financial line and business line, the connotation, status and content of budget management could not be understood accurately, the successful experience of theory construction and practice operation was lacked, and the chaotic phenomena and problems in field of budget could be engendered.
出处
《贵州电力技术》
2013年第8期93-94,90,共3页
Guizhou Electric Power Technology
关键词
预算管理
现实困惑
理性定位
budget management
real confusion
rational positioning
