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一、全面预算在企业管理中的发展现状近年来,不少国有大中型企业已经从传统的财务管理转向建立基于业务、面向全员的预算管理体系,“全面、全员、全过程、全方位”的全面预算管理理念基本形成,全员参与程度逐步提升。然而由于全面预算概念引入时间不长,企业在预算体系逐渐建立的过程中,需要结合自身实际情况,不断改进和完善预算管理体系;在预算执行和实施的过程中也逐渐
In recent years, a large number of state-owned large and medium-sized enterprises have shifted from traditional financial management to the establishment of a budget-based and business-oriented budget management system. Position "the basic concept of a comprehensive budget management formed, full participation gradually increased. However, due to the short introduction of the concept of a comprehensive budget, enterprises need to continuously improve and perfect the budget management system in light of their own actual conditions in the gradual establishment of the budget system. Gradually, the implementation and implementation of the budget gradually