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随着我国社会主义市场经济的不断发展,现代化企业发展日趋成熟,规模也日益扩大,全面预算管理的出现使得企业在一定的资本内,能够创造更大经济效益成为了可能,而价值创造作为企业一切活动的起点,是企业进行全面预算管理中必须要考虑的因素,经济增加值作为企业资本活动的盈余,企业在对资本进行全面预算管理的过程中,必须要对其着重考虑。文章从经济增加值着手,探究经济增加值下企业的全面预算管理。
With the continuous development of the socialist market economy in our country, the development of modern enterprises has matured and the scale has also been expanding day by day. The advent of comprehensive budget management has made it possible for enterprises to create greater economic benefits within a certain amount of capital while creating value as an enterprise The starting point of all activities is a factor that must be considered in enterprises’ overall budget management. Economic value added is the surplus of capital activities of enterprises. Enterprises must pay attention to them in the process of overall budget management of capital. The article starts with the added value of economy and explores the enterprise’s overall budget management under economic added value.