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Supervisor：Jiangxi University Of Science And Technology
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Jiangxi Nonferrous Metals Society
ISSN：1674-9669
CN：36-1311/TF
CODEN YJKYA9
Volume 18 Issue 4
Dec.  2004
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WU Yu-ping, TANG Li-xin. The Ways of Practicing the Overall Budget Management and Problems Present in Enterprises[J]. Nonferrous Metals Science and Engineering, 2004, 18(4): 21-23.
Citation: WU Yu-ping, TANG Li-xin. The Ways of Practicing the Overall Budget Management and Problems Present in Enterprises[J]. Nonferrous Metals Science and Engineering, 2004, 18(4): 21-23.
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The Ways of Practicing the Overall Budget Management and Problems Present in Enterprises

  • 1.

    Jiangxi South RE High-tech Co., Ltd, Ganzhou 341000, Jiangxi, China

  • 2.

    Jiangxi University of Science and Technology, Ganzhou 341000, Jiangxi, China

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  • Received Date: November 08, 2004
  • Published Date: December 30, 2004
    Graphical Abstract
    • Abstract
  • Budget is the product of market economy, in a sense, it is a specific of project and it is a thoroughly change of the management in enterprises and even the management principle and basic conception.The overall budget management is common abroad and it is run in many domestic enterprises now although there are some defects.The problems present in the enterprises which practice the overall budget management are analysed according to the theory of the overall budget management, and some ways of realizing the overall budget management are put forwards also.
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    • References (5)
  • [1]
    潘爱香, 高晨.全面预算管理[M].杭州:浙江人民出版社, 2001.
    [2]
    于增彪, 袁光华, 刘桂英, 邢如其.关于集团公司预算管理系统的框架研究[J].会计研究, 2004, (3): 23-25. doi: 10.3969/j.issn.1003-2886.2004.08.006
    [3]
    于增彪.预算:有用而又令人头痛的现代企业管理方法[J].新理财, 2003, (3):41. http://www.cqvip.com/QK/82080A/200303/7515448.html
    [4]
    汤谷良, 王化成.企业财务管理[M].北京:经济科学出版社, 2000.
    [5]
    毛保家.转变预算管理模式强化企业内部预算管理[J].财务与会计, 2003, (11):37. http://edu.wanfangdata.com.cn/Periodical/Detail/cwykj200311004
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