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这是一个变化的时代。从全球看,不确定性的持续增长以及不确定性的持续萎靡,都已经成为当代商业世界的基本特征。肇始于美国的金融危机已经延伸到世界的每一个角落,飞速增长了30年的中国经济也因此在今年遭遇了前所未有的“内忧外患”。骤然来袭的危机令迅速响应外部经济环境的变化而实行灵活预算,成为企业所共同关注的话题。在“波动”的预算中,如何才能做到精准的估算和有效的执行;财务部门与业务部门之间如何有效的调整或平衡预算的差异等问题,无疑在这个冬天牵动着企业的预算神经。
This is a changing era. Globally, the continuous growth of uncertainty and the persistent sluggishness of uncertainty have become the basic characteristics of the contemporary business world. The financial crisis originated in the United States has spread to every corner of the world. The rapid growth of China’s economy for 30 years has thus hit an unprecedented “internal and external crisis” this year. The sudden crisis has promptly implemented flexible budgets in response to changes in the external economic environment and has become a topic of common concern to all enterprises. How to achieve accurate estimation and effective implementation in the budget of “fluctuation”, how to effectively adjust or balance budget differences between the finance department and the business department undoubtedly affect the budget of the enterprise this winter nerve.