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预算是企业的一项综合性财务计划,它包括经营预算、资本预算和财务预算三个方面。经营预算是指对企业获得的收入以及支出的费用和得到的利润等做出的预计与估测;资本预算是指企业为了获取更大的发展和报酬而作出的资本支出计划;而财务预算则是指一定的时期内对企业财务状况和经营情况的一个集中反映,以及现金流量价值指标的一系列预算的总称。如果企业不打破传统的职能管理界限,其就很难在激烈的市场竞争中生存发展和获得利润。应当将企业个方面视为一个大的整体,然后
The budget is a comprehensive financial plan of the enterprise, which includes the operating budget, capital budget and financial budget. The operating budget refers to the estimation and estimation of the income and expenses incurred by the enterprise as well as the profits it receives. The capital budget refers to the capital expenditure plan made by the enterprise in order to obtain greater development and remuneration. The financial budget Refers to a certain period of corporate financial position and operating conditions of a concentrated reflection of the value of cash flow indicators of a series of budget collectively. If enterprises do not break the traditional functional management boundaries, it is difficult to survive in the fierce market competition and profit. The business side should be treated as a big one, and then