公司预算目标作为公司战略目标在特定预算期的具体体现应适应公司长远战略发展目标实现的要求。设定公司预算目标在体现公司战略要求的同时,存在一个董事会和经理层之间的利益 As a concrete manifestation of the company’s strategic objectives as a company’s strategic objectives in a given budget period, the company’s budget objectives should meet the requirements of the company’s long-term strategic development goals. Setting Corporate Budget Objectives At the same time as reflecting the company’s strategic requirements, there is an interest between the board of directors and the manager