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文章结合国内某股份有限公司作为研究实例,对该公司基本概况进行分析,研究现阶段该股份有限公司所使用预算控制系统中存在的不足之处,然后基于预算控制的基本原则,对公司预算控制模式的重构进行了详细探讨,分析了在确立预算目标以及预算考核方法方面的关键问题,值得引起各方关注与重视。
This article, combined with a limited liability company in our country, as an example, analyzes the basic situation of the company and studies the deficiencies in the budget control system used by the limited company at this stage. Based on the basic principles of budget control, The reconstruction of the model has been discussed in detail, and the key issues in establishing the budgetary target and the budget assessment method have been analyzed, which deserve the attention and attention of all parties.