| 我国企业预算控制存在的问题及应对措施 |
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| 引用本文： | 李蕊爱.我国企业预算控制存在的问题及应对措施[J].商业研究,2010(7). |
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| 作者姓名： | 李蕊爱 |
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| 作者单位： | 山西财经大学,会计学院,太原,030006 |
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| 基金项目： | 山西省社科规划办课题 |
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| 摘 要： | 预算控制是现代企业一项重要的管理工具,是利用预算实施对行为和业绩的控制。在现代企业管理中,预算控制是大多数企业采用的一种方法。以既定的预算目标为依据,对企业生产经营活动进行有效的检查和监督,确保预算目标的实现。
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| 关 键 词： | 预算 预算控制 战略管理 |
Problems and Response Measures in Enterprise Budget Control |
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| LI Rui-ai.Problems and Response Measures in Enterprise Budget Control[J].Commercial Research,2010(7). |
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| Authors: | LI Rui-ai |
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| Abstract: | Budgetary control is an important modern enterprise management tool,and is the control for performance and behavior using budget implementation. In modern enterprise management,budget control is a method used by most enterprises. Based on budget targets,we carry out effective inspection and supervision to enterprises′ production and operation activities to ensure the realization of budget goals. |
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| Keywords: | budget budget control strategic management |
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