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全面预算管理作为一种系统性的企业管理手段被越来越多的企业和企业家所接受,目前我国有不少大型企业已经实施全面预算管理。如何将西方企业的全面预算管理为我国企业所用,形成适合我国国情、体现我国企业管理特色的全面预算管理理论及模式,己经成为我国企业适应市场经济发展需要、提高企业管理效率的紧迫任
As a systematic management tool, comprehensive budget management is accepted by more and more enterprises and entrepreneurs. At present, there are many large-scale enterprises in our country that have implemented comprehensive budget management. How to use the comprehensive budget management of western enterprises for our country’s enterprises to form a comprehensive budget management theory and mode that suits the national conditions of our country and embodies the characteristics of our country’s enterprise management has become an urgent task for Chinese enterprises to meet the needs of market economy development and improve the efficiency of enterprise management