| 企业全面预算管理浅述 |
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| 引用本文： | 张伟萍.企业全面预算管理浅述[J].青海师范大学学报(哲学社会科学版),2008(4):11-14. |
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| 作者姓名： | 张伟萍 |
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| 作者单位： | 青海师范大学民族师范学院,青海,西宁,810008 |
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| 摘 要： | 随着现代企业制度的发展和完善，全面预算管理模式以它的全面性、机制性、战略性、系统性、科学性和整合性等特点已经逐渐被认识，并演化成企业治理的一项重要制度安排和途径。本文主要对全面预算管理制度的形成与发展，以及它的内涵和基本框架等内容进行多维度阐述，以求加深对企业实施全面预算管理制度的了解，有助于现代企业管理的科学化和战略目标的实现，对完善企业治理机制具有现实和深远意义。
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| 关 键 词： | 企业 预算管理 制度 |
The Enterprise Comprehensive Budget Manages States |
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| ZHANG Wei-ping.The Enterprise Comprehensive Budget Manages States[J].Journal of Qinghai Normal University(Philosophy and Social Sciences Edition),2008(4):11-14. |
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| Authors: | ZHANG Wei-ping |
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| Institution: | ZHANG Wei-ping ( Qinghai Normal University Nationality Normal School , Xining 810007, China) |
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| Abstract: | Along with the modem enterprise system development and the consummation, budget the management pattern comprehensively by its integrity, the machinability, strategic, the systematic characteristic, the scientific nature and conformability and so on especially already gradually evolves an important system arrangement and the way with the understanding which the enterprise governed. This article mainly to comprehensive budget contents and so on control system formation and development as well as its connotation and bare bone carries on the multi -dimensions to elaborate that, deepens in order to the enterprise implements the comprehensive budget control system the understanding, is helpful in the modem business management scientific style and the strategic target realization, governs the mechanism to the consummation enterprise to have the reality and the profound significance. |
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| Keywords: | enterprise budget management system |
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