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企业财务预算的管理与控制研究

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摘要 企业预算制度容易出现的问题:首先从宏观角度来看,企业管理人员对于未来一年的宏观把握不足;其次,企业对于财务预算的考核制度也不完善,这直接导致了企业预算执行能力低,执行效果差。本文从三方面给予建议:第一,完善企业财务预算体制;第二,预算编制要具有科学性、可行性;第三,加强企业财务预算的控制力。
作者 王抒智
出处 《中国市场》 2015年第15期57-58,共2页 China Market
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