| 企业预算管理中预算调整控制的思考 |
| |
| 引用本文： | 金健明.企业预算管理中预算调整控制的思考[J].广西经济管理干部学院学报,2009,21(3):24-26. |
| |
| 作者姓名： | 金健明 |
| |
| 作者单位： | 江苏苏亚金诚会计师事务所有限公司,南京,210008 |
| |
| 摘 要： | 文章对企业预算调整的前提条件、总体原则、基本流程进行了论述,着重对调整过程中应实施的调整范围、调整程序、调整权限、调整日常控制、调整时间及次数、调整事后分析等相关控制做了详细分析。
|
| 关 键 词： | 预算管理 调整控制 分析 |
The Thought of Budget Adjustment and Control Referring to Enterprise Budget Management |
| |
| JIN Jian-ming.The Thought of Budget Adjustment and Control Referring to Enterprise Budget Management[J].The Journal of Guangxi Economic Management Cadre College,2009,21(3):24-26. |
| |
| Authors: | JIN Jian-ming |
| |
| Institution: | Jiangsu Suya Jincheng Certified Public Accountants;Nanjing 210008 China |
| |
| Abstract: | Bout the premise,general principle and basic flow of enterprise budget adjustment.Besides,it particularly provides detailed analysis of the adjustment scope,adjustment procedure,adjustment authority,adjustment daily control,adjustment time and frequency,when to make an adjustment and other relevant control issues. |
| |
| Keywords: | budget management adjustment and control analysis |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
