摘要
为了解全面预算管理在企业中的应用现状,并探讨全面预算管理在企业应用中的有关问题,本文围绕企业对全面预算管理的了解和认识程度、企业全面预算管理的普及和应用程度、企业实行全面预算管理取得的显著成效、企业实行全面预算管理遇到的难点问题进行了一次问卷调查,并对调查结果进行了深入细致的统计分析,还对调查结果的可信度和局限性作出了客观的评价,最后在统计分析的基础上对一些重要问题进行了较深层次的思考。
In order to find out the present situation of the applying of the comprehensive budget management in enterprises ,and probe into the problems happening in the applying of it, we have designed a survey of enterprises amounting to 'the level of comprehension of comprehensive budget management in enterprises , the level of applying and popularizing of comprehensive budget management in enterprises ,the remarkable effects of applying comprehensive budget management in enterprises,the difficulties which the enterprises face when they carry out the comprehensive budget management. ' We make a thorough analysis of the survey results, and objectively estimate the trust and limitations of the results as well. On the basis of the analysis, we finally think over some important questions.
出处
《财会通讯(下)》
北大核心
2004年第7期3-15,共13页
Communication of Finance and Accounting
基金
广西大学商学院韦德洪副教授主持的广西社科基金资助项目"广西企业集团全面预算管理应用研究"的阶段性研究成果。项目批准号为03DJY001。
关键词
全面预算管理
应用问题
调查研究
Comprehensive budget management Applying questions Research study