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全面预算管理存在的问题及建议
引用本文:刘冬梅.全面预算管理存在的问题及建议[J].安阳工学院学报,2006(3):74-77.
作者姓名:刘冬梅
作者单位:安阳工学院,河南,安阳,455000
摘    要:全面预算管理是国外大中型企业普遍采用的现代管理模式,近几年被我国理论界和企业界广泛重视和采用,但企业在实施全面预算管理过程中,由于对预算管理理解的片面性以及缺乏处理实务的经验,致使在全面预算管理的实施中存在不少的问题。对企业实施全面预算管理的问题进行分析,旨在使预算管理能真正起到提高企业整体管理水平的作用。

关 键 词:全面预算管理  问题  建议
文章编号:1673-2928(2006)03-0074-04
收稿时间:2006-03-11
修稿时间:2006年3月11日

The Proplems and Suggestions on Total Budget Management
Liu Dong-mei.The Proplems and Suggestions on Total Budget Management[J].Journal of Anyang Institute of Technology,2006(3):74-77.
Authors:Liu Dong-mei
Abstract:Total budget management is the modern mode that is generally adopted by foreign large and medium-sized enterprises. In recent years, it has been paid attention to and adopted by both theoretical and business world in our country extensively. But still there are many mistaken ideas and blind areas in the course of implement of total budget management because of the one-side understanding to budget management and the lack of practice experience. This paper attempts to analyze the problem and aim at enabling budget management to play an important role in improving the whole management level of an enterprise.
Keywords:total budget management  problem  suggestions
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