摘要
预算编制和管理对大多数企业来说,虽然熟悉但却难以掌握。为此,笔者将理论和实践相结合,从预算编制的目的和作用、预算编制及预算管理三方面对预算的编制和管理进行了阐述,具有一定的实用性。
To most of the enterprises, the program and management of budget is a question which is so familiar but hard to handle. Therefore, by combining the theory with practices, this question is discussed detailedly in this paper from three aspects, namely, the aim and effect of budget-programming, the process of budget-programming and the budget management.
出处
《长沙通信职业技术学院学报》
2006年第4期67-69,共3页
Journal of Changsha Telecommunications and Technology Vocational College
关键词
预算
编制
管理
budget
program
management