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精心编制的预算,不但没有起到调控企业资源配置的作用,反而导致有些重要的事情由于没有足够的预算而被推迟甚或取消,而有些不重要的事情却因为预算充足,在计划年度结束前为了完成预算任务而“突击花钱”。预算为何失灵?预算怎样才能真正将企业资源配置到边际效益最大的地方?
The well-established budget has not only failed to control the allocation of resources of enterprises, but has led to some important issues being delayed or even canceled due to lack of adequate budget. Some unimportant things have been due to the budgetary budget to be completed by the end of the planned year Complete the budget task and “surprise spending ”. Why the budget fails? How can the budget truly allocate corporate resources to the areas of greatest marginal benefit?