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本文笔者从全面预算管理的内涵出发,通过比较中美两国企业实行全面预算管理的差距,借鉴国外企业全面预算管理的实践,提出了优化我国企业全面预算管理的几条途径。
Based on the connotation of total budget management, this paper compares the difference between the two countries’ overall budget management and draws lessons from the practice of the overall budget management of foreign enterprises, and puts forward several ways to optimize the overall budget management of Chinese enterprises.