摘要
预算是一种新型的管理工具,它能极大程度上解决企业面临的对内外部环境的适应以及管理问题。但就整体而言,预算的实施情况并不乐观且存在不少问题,其主要原因是对影响预算风险因素管理的缺失。本文对企业可能存在的预算风险进行分析,尝试从多个方面提出风险防范措施。
The budget is a new management tool, it can solve the adaptation to the environment inside and outside of the enterprises are facing a great extent and management issues. But on the whole, the implementation of the budget is not optimistic and there are many problems, the main reason is the lack of effect of budget management of risk factors. This paper makes comprehensive analysis on the possible enterprise budget risk, try to put forward the risk prevention measures from many aspects.
出处
《开放导报》
CSSCI
北大核心
2015年第2期96-98,共3页
China Opening Journal
关键词
预算风险
风险分析
防范措施
budget risk
risk analysis
prevention measures