| 试论企业推行财务预算管理 |
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| 引用本文： | 张恩娟.试论企业推行财务预算管理[J].山东商业职业技术学院学报,2007,7(2):23-25. |
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| 作者姓名： | 张恩娟 |
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| 作者单位： | 山东统一银座商业有限公司,山东,济南,250100 |
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| 摘 要： | 预算管理是企业管理的重点,它根据企业的经营特点和市场信息,通过设定的预算体系,超期制定一系列财务预算将业务、管理、财务各方面有机地结合起来,发挥各级预算分管部门和预算责任单位的职能作用。对企业经营活动进行全过程的控制和管理,充分综合利用企业各方面资源,达到提高经济效益、实现企业长期发展战略目标的目的。
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| 关 键 词： | 企业 预算 管理 |
| 文章编号： | 1671-4385（2007）02-023-03 |
| 修稿时间： | 2007-02-10 |
Comment on Carrying out the Financial Budget Management in the Corporation |
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| ZHANG En-juan.Comment on Carrying out the Financial Budget Management in the Corporation[J].Journal of Shandong Institute of Commerce and Technology,2007,7(2):23-25. |
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| Authors: | ZHANG En-juan |
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| Institution: | Shandong President Yinzuo Commercial Limited Liability Company, Jinan, 250100 |
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| Abstract: | As an important part of business management, the budget management, according to the operational characteristics and market information, sets budget system to establish in advance a series of financial budget to organically connect Operation,Management,Finance and so on.h exerts the function of all levels separate control departments and budget accountability unit to control and manage the overall process of business activity, and comprehensively utilize adequately all the rcsource. for the aim of increasing the economic benefit and fulfiling the long run development strategic objective. |
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| Keywords: | corporation budget management |
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