| 中外全面预算管理比较 |
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| 引用本文： | 梁星,田志莹,吴慧香.中外全面预算管理比较[J].财会通讯,2006(2). |
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| 作者姓名： | 梁星 田志莹 吴慧香 |
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| 作者单位： | 山东工商学院会计学院，中国矿业大学管理学院 山东烟台264005，北京100083 |
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| 摘 要： | 本文在分析中外全面预算管理相同点的基础上,着重论述了两者在预算目标定位、预算组织管理、人力资源配置、信息技术研发和应用及预算执行与评价等方面的不同点,并提出了适合于中国企业研究和借鉴的建议。
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| 关 键 词： | 中外 全面预算管理 比较 |
Comparison of total Budget Management Between China and Foreign Countries |
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| Liang Xing Tian Zhiying Wu Huixiang.Comparison of total Budget Management Between China and Foreign Countries[J].Communication of Finance and Accounting,2006(2). |
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| Authors: | Liang Xing Tian Zhiying Wu Huixiang |
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| Abstract: | On the base of analyzing the identical viewpoint about the toal budget management between China and foreign countries, this article mainly discussed the different aspects among the budget objective location, the budget organization and management, the human resources allocation, the information technology research, development and application, and budget accomplishment and valuation. At the same time, this article also puts forward some suggestions for our enterprises. |
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| Keywords: | China and foreign countries Total budget management Comparison |
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