| 预算管理与预算修正 |
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| 引用本文： | 高巍.预算管理与预算修正[J].沈阳工程学院学报(社会科学版),2007,3(4):540-542. |
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| 作者姓名： | 高巍 |
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| 作者单位： | 通用电气能源沈阳有限公司,财务部,沈阳,110168 |
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| 摘 要： | 韩愈云:预则立,不预则废,当今企业对预算管理的重视程度很好的体现了这一点。从预算管理的基础理论知识入手,以预算的基本编制流程为切入点,阐述了预算修正的必要性、具体修证方法和修正原则等内容,以强调预算修正的必要性。
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| 关 键 词： | 预算 预算管理 预算修正 预算差异 |
| 文章编号： | 1672-9617（2007）04-0540-03 |
| 修稿时间： | 2007-05-28 |
Budget management and budget adjustment |
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| GAO Wei.Budget management and budget adjustment[J].Journal of Shenyang Institute of Engineering:Social Sciences,2007,3(4):540-542. |
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| Authors: | GAO Wei |
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| Institution: | Department of Financial Affairs, General Electric Energy Shenyang Ltd., Shenyang 110168, China |
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| Abstract: | Han Yu said:budget can make or break a business.The recognition of present enterprises on budget management reflects well this view.Taking measures from basic theoretical knowledge of budget management,taking basic drawing-up process as cutting-in point,states the necessity of budget adjustment,material adjustment methods and adjustment principles so as to emphasize the necessity of budget adjustment. |
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| Keywords: | budget budget management budget adjustment budget diversity |
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