摘要
本文阐述了全面预算管理的概念和意义,分析了我国企业实施全面预算管理的现状,从而对我国企业完善和实施全面预算管理进行了一定的探讨,提出应如何实施全面预算管理,从而提升企业全面预算管理水平。
This paper describes the concept and significance of the comprehensive budget management, and analyzes the status of its implementation in China, discusses the improvement and implementation of comprehensive budget management in China's enterprises, and proposes the ways to implement the comprehensive budget management, so as to enhance its level.
出处
《价值工程》
2013年第2期144-145,共2页
Value Engineering
关键词
全面预算
全面预算管理
预算管理现状
预算管理探讨
comprehensive budget
comprehensive budget management
budget management status
budget management discussion