【摘要】 企业全面预算管理是现代企业内部控制的核心,全面预算的编制,又是企业组织内部控制的重要前提。在企业编制预算的实际操作之前,确定全面预算的编制起点,是任何预算编制机构首先应当解决的问题,在此讨论分析这些意见分歧,目的在于找出避免全面预算失败的途径。更多还原

【Abstract】 The total management of enterprises’ budget is the core of enterprises’ internal controlling. Drawing up the total budget is the important premise of enterprises’ internal controlling. Before the enterprises’ budget is practically drawn up, to determine the total budget’s starting point is the key issue that any budget’s department must solve in the first place. This article attempts to discuss and analyze these discrepancies so as to find ways to avoid total budget failure.更多还原