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近几年来,我国很多企业开展了全面预算管理,2001年4月和2002年4月财政部发布实施的[企业国有资本与财务管理暂行办法]和[关与企业实行预算管理的指导意见]为企业实施全面预算管理提供了制度性指南。目前看,全面预算管理作为精细企业管理、提高企业效益的一种有效手段,被越来越多的企业所重视,并被应用到企业的经营管理中。一、全面预算的涵义全面预算于企业在一定时期内经营、资本、
In recent years, many enterprises in our country have carried out comprehensive budget management. In April 2001 and April 2002, the [Interim Measures for State-owned Capital and Financial Management of Enterprises] and [Guiding Opinions Concerning the Implementation of Budgetary Management by Enterprises] issued by the Ministry of Finance in April 2001 were Institutional implementation of a comprehensive budget management provides a systematic guide. At present, comprehensive budget management as an effective means of fine enterprise management and improving the efficiency of enterprises is valued by more and more enterprises and is applied to the operation and management of enterprises. First, the meaning of a comprehensive budget Comprehensive budget in a certain period of business management, capital,