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企业集团预算四大困境探讨

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摘要 预算管理作为现代企业集团管控的重要管理工具之一,自面世以来可谓毁誉参半。本文从实务角度出发,从便于集团管控角度谈谈企业集团面临的四大预算困境及解决办法,以期抛砖引玉。
作者 杨楚
出处 《中国乡镇企业会计》 2016年第8期91-92,共2页
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