【摘要】 全面预算作为一种管理手段被广泛应用于企业管理中 ,尤其是企业集团 ,导入全面预算管理更具现实意义 ,同时也是企业集团以现代企业制度为标准加强科学管理的标志。本文试探讨企业集团推行全面预算管理的组织体系、预算内容和预算流程等方面的理论问题更多还原

【Abstract】 In a country with a highly developed market economy, comprehensive budget is widely used as a means of management in enterprises. Especially in an enterprise group, it is practical to adopt the budget management. Moreover, it is the mark that an enterprise group enhances scientific management with the modern business system as the standard. This article explores the issues concerning the organization of comprehensive budget management, budget content, budget process, etc.更多还原