摘要
文章对企业预算调整的前提条件、总体原则、基本流程进行了论述,着重对调整过程中应实施的调整范围、调整程序、调整权限、调整日常控制、调整时间及次数、调整事后分析等相关控制做了详细分析。
Bout the premise,general principle and basic flow of enterprise budget adjustment.Besides,it particularly provides detailed analysis of the adjustment scope,adjustment procedure,adjustment authority,adjustment daily control,adjustment time and frequency,when to make an adjustment and other relevant control issues.
出处
《广西经济管理干部学院学报》
2009年第3期24-26,共3页
Journal of GuangXi Cadres College of Economic and Management
关键词
预算管理
调整控制
分析
budget management
adjustment and control
analysis
