预算体系除了基于“事”的预算整合,还要说明靠哪些人才能完成预算目标利润,形成基于“人”的预算整合。这种基于“人”的预算也称之为责任预算。基于“人”的预算整合首先必须把实现预算目标利润所要做的事分解落实到企业中的每个“人”身上,从而形成了每个“人”所要完成的预算责任目标,当每个“人”都能完成预算责任目标时,预算目标利润就能最终得以实 In addition to the budget system based on “budget ” budget integration, but also to explain who rely on to complete the budget target profit, the formation of a “people ” budget consolidation. This “people” based budget is also called the responsibility budget. Based on the “people ” budget integration must first be implemented to achieve the profitability of the budget goal to be implemented in every “person” in the enterprise, thus forming each “person ” to complete the budgetary responsibility The goal, when each “person” can accomplish the budget responsibility goal, the profit of the target of the budget can be finally realized