| 国外预算管理经验对中国企业的借鉴 |
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| 引用本文： | 陈家稳,殷淑娥.国外预算管理经验对中国企业的借鉴[J].内蒙古煤炭经济,2006(7). |
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| 作者姓名： | 陈家稳 殷淑娥 |
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| 作者单位： | 安徽省淮南市财政局 安徽淮南232001(陈家稳)，北京市中京华会计师事务所 北京100098(殷淑娥) |
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| 摘 要： | 本文在分析国外全面预算管理经验的基础上,从预算目标定位、预算指标确立、预算模式和程序选择等方面,提出了优化中国企业全面预算管理的几点建议。
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| 关 键 词： | 全面预算管理 实践 启示 |
Inspire from Practice of Foreign Master Budget Management to China Enterprises |
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| CHEN Jiawen YIN Shue.Inspire from Practice of Foreign Master Budget Management to China Enterprises[J].Inner Mongolia Coal Economy,2006(7). |
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| Authors: | CHEN Jiawen YIN Shue |
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| Institution: | CHEN Jiawen YIN Shue |
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| Abstract: | Based on the analyzing of foreign master budget management practices,this article propose several ways to advance china enterprises level of master budget management.It includes the deciding of budgeting goals,establishing of budgeting guide line,optimizing of budgeting organizing,selecting of budgeting modes and budgeting process,designing of enterprises culture. |
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| Keywords: | master budget management practices inspire |
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