论文部分内容阅读
新修订的《预算法》要求政府预算编制要依据充分,预算执行要讲求绩效,预算管理要严控债务风险,要硬化预算支出约束,这些对企业的全面预算管理有重要的启示意义。
The newly revised Budget Law requires that government budgeting should be based on sufficient budgets and budget performance should be emphasized. Budget management should strictly control debt risks and harden budget expenditures. All these have important implications for the overall budget management of enterprises.