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“一般”的财政是财政部在2006年底发布的,其中的关键指在企业全面预算管理的总体目标,本规范提供了制度的指导方针。这是我们在国内发展的竞争国际化的重要任务,在改革和发展中国企业。文章主要对全面预算管理内涵及实施要点进行阐述,希望对企业管理层实施全面预算管理工作有所帮助。
“General ” of the finances is released by the Ministry of Finance at the end of 2006, of which the key refers to the overall objective of overall budget management in enterprises, this code provides the system guidelines. This is an important task for the internationalization of our competition in the development of our country and for the reform and development of Chinese enterprises. The article mainly elaborates the connotation and implementation essentials of the overall budget management and hopes to help the enterprise management to implement the overall budget management.