摘要
全面预算管理是企业发展的根本性策略，是企业财务管理的核心，也是企业动态竞争机制形成的主要推动因素。目前，我国企业在全面预算管理制度形成与应用过程中存在一定的问题，这要求企业进行全面的调整。秉承动态竞争的原则，笔者对全面预算管理对企业动态管理竞争中的作用进行了分析。
Comprehensive budget management is the fundamental strategy of enterprise development, which is the core of enterprise financial management and the main driving factor of enterprise dynamic competition mechanism. At present, China＇s enterprises in the Comprehensive budget management system formation and application process there are some problems, which requires enterprises to conduct a comprehensive adjustment. Adhering to the principle of dynamic competition, the author of the Comprehensive budget management on the dynamic management of the role of competition were analyzed.
作者
卢芳敏
Lu Fangrnin(Jiangxi Finance and Economics Vocational College, Jiang＇xi Jiujiang 33200)
关键词
全面预算管理
动态竞争
管理模式
comprehensive budget management
dynamic competition
management model
