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ti sheng ji tuan xing qi ye quan mian yu suan guan li shui ping de si kao
Pages: 20-23
Year: Issue:  5
Journal: Finance & Accounting for Communications

Keyword:  集团型企业预算引领性约束性先进性;
Abstract: 集团型企业由于下属分、子公司数目众多,地域分布广,管理链条长,涉及行业杂,其集团预算往往陷入引领性、约束性和先进性不足的窘境。本文从集团型企业在预算管理工作中普遍面临的难题入手,简要阐述应如何有效提升集团预算的引领性、约束性和先进性,提高全面预算管理水平。
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