摘要
预算管理是企业财务管理的中心环节 ,建立事前有预测、决策 ,事中有规划、控制 ,事后有核算、分析的以预算管理为中心的财务管理模式 ,是现代企业实现企业经营的经营成果可控在控的有效途径。
Budget management is a key link in financial management of enterprises. Setting up financial management model taking budget management as the center, which forecasts and makes policy before the event and plannes and controlles in progress and calculates and analyzes after the event, this is a valid way that modern enterprises' achievements can be controlled.
出处
《云南财贸学院学报》
2002年第6期74-76,共3页
Journal of Yunnan Finance and Trade Institute