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全面预算管理作为管理会计理论的重要内容,是单位管理系统以及事业单位财务计划的重要组成部分。从上世纪二十年代以来,全面预算管理经过了几十年的发展已经逐渐成熟。面对新的条件和环境,对其事业单位财务管理必然将提出新的要求,所以也迫切需要管理现代化,使其内部管理更加合理化、科学化,更加具有灵活的适应能力。在这种情况下,全面预算管理以其系统性、全面性、战略性的特点,在我国地矿局事业单位中得到了充分的推广,使其在单位的发展中充当着重要的角色。
Overall budget management as an important part of management accounting theory is an important part of the unit management system and the financial plan of the institution. Since the 1920s, the development of comprehensive budget management has matured for decades. Confronted with the new conditions and environment, the financial management of its institutions will inevitably come up with new requirements. Therefore, it is also urgently required to manage modernization so that its internal management can be more rationalized, scientifically more flexible and adaptable. Under such circumstances, the comprehensive budget management has been fully popularized in the institutions of geology and mineral resources in our country with its systematicness, comprehensiveness and strategic features, which make it play an important role in the development of the unit.