论文部分内容阅读
一、前言全面预算管理对现代企业的发展和成熟起着推动作用,也是企业实行内部管理的主要方法。全面预算管理在二十世纪二十年代产生之后,给大中型企业提供了标准的作业程序。全面预算管理在企业的内部控制中起着核心的作用。随着目前市场经济的快速发展,全面预算管理在帮助大中型企业建立现代企业制度,不断完善法人治理结构,
I. INTRODUCTION Comprehensive budget management plays a promoting role in the development and maturity of modern enterprises. It is also the main method for enterprises to implement internal management. Total budget management, after its birth in the 1920s, provided standard operating procedures for large and medium-sized enterprises. Total budget management plays a central role in the internal control of an enterprise. With the rapid development of the market economy, comprehensive budget management is helping large and medium-sized enterprises to establish a modern enterprise system and continuously improve the corporate governance structure.