节点文献
全面预算起点论的评价与选择
The Evaluation and Choice of Jumping-off Point Theory of General Budget
【摘要】 全面预算起点争论已久。预算起点多元化下,依据不同的财务管理目标选择预算起点,利于企业财务战略目标的实现。
【Abstract】 There has been a long time dispute on the jumping-off point of general budget. Under the condition of diversified budget jumping-off point, it is suggested to choose certain budget jumping-off point according to various financial administrative goals. This helps to realize the strategic financial goal of enterprises.
【关键词】 全面预算;
预算起点;
财务管理目标;
【Key words】 general budget; jumping-off point; financial administrative goal;
【Key words】 general budget; jumping-off point; financial administrative goal;
- 【文献出处】 山东理工大学学报(社会科学版) ,Journal of Zibo University , 编辑部邮箱 ,2005年03期
- 【分类号】F275
- 【被引频次】12
- 【下载频次】151