摘要
探讨了市场环境下电力企业全面预算管理内涵和动因 ,提出了推行全面预算中“抓住一个核心、创造两个条件、实现 3个改善、做到 4个转变、注意 5个问题”的基本原则和思路 。
This paper discusses the total budget management for Chinese power enterprise under the market environment. The basic principles of pushing total budget management, such as “grasping one core principle, creating two conditions, realizing three improvements, achieving four transformations and observing five problems” which should be complied strictly, are expounded in the paper. This paper aims at contributing to improve total budget management for power enterprise in both theoretic and practical aspects.
出处
《现代电力》
2004年第6期93-97,共5页
Modern Electric Power
关键词
电力企业
全面预算管理
原则
power enterprise,total budget management,principle
