一、西方资本预算体系构成及其特点预算是组织活动计划的数量表达，它依据企业决策方案的要求，对销售、生产、分配以及筹资等活动确定明确的目标。它是在企业内部各职能部门充分沟通和交流基础上的一种互动性计划。资本预算包括这样几个步骤：设立项目，对未来现金流量的估计? First, the composition of the Western capital budget system and its characteristics Budget is the number of organizational activities plan, which is based on the requirements of business decision-making programs, sales, production, distribution and financing activities to determine a clear goal. It is an interactive plan based on full communication and exchange among all functional departments in the enterprise. The capital budget includes the following steps: Setting up a project to estimate future cash flows?