| 试析企业集团推行全面预算管理的突破口 |
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| 引用本文： | 双立峰. 试析企业集团推行全面预算管理的突破口[J]. 科技情报开发与经济, 2007, 17(20): 207-208 |
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| 作者姓名： | 双立峰 |
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| 作者单位： | 山西杏花村汾酒集团有限责任公司,山西汾阳,032205 |
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| 摘 要： | 介绍了企业全面预算管理的概念,分析了我国企业推行全面预算管理的现状,指出效益预算管理是全面预算管理的突破口,并提出了推广效益预算管理应注意的问题。
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| 关 键 词： | 效益预算管理 全面预算管理 财务管理 |
| 文章编号： | 1005-6033（2007）20-0207-02 |
| 收稿时间： | 2007-05-28 |
| 修稿时间： | 2007-05-28 |
Analysis on the Breach of Promoting the Overall Budget Management in Enterprise Group |
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| SHUANG Li-feng. Analysis on the Breach of Promoting the Overall Budget Management in Enterprise Group[J]. Sci-Tech Information Development & Economy, 2007, 17(20): 207-208 |
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| Authors: | SHUANG Li-feng |
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| Affiliation: | SHUANG Li-feng |
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| Abstract: | This paper introduces the concept of the overall budget management, analyzes on the present situation of promoting the overall budget management in Chinese enterprises, and points out that the benefit budget management is the breach of the overall budget management, and advances some problems needing attention in promoting the overall budget management. |
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| Keywords: | benefit budget management overall budget management financial management |
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