论文部分内容阅读
我国的传统预算在实践中普遍存在应对市场变化能力差、资源优化配置水平低等缺陷,特别是经济全球化以后,所有行业产生激烈的竞争,顾客可以自由获得信息,而且他们的选择也不再受到限制。传统预算的效率以及预算在实现企业经营目标中发挥的作用不断受到理论界和企业界的质疑。企业要想在激烈的市场竞争中获得生存和发展,需要进一步创新预算编制。
In our country’s traditional budget, there are common defects in practice, such as poor ability to cope with market changes and low level of resource optimization and allocation. Especially after economic globalization, all industries have fierce competition, customers have free access to information, and their choices are no longer restricted. The efficiency of traditional budgets and the role that budgets play in achieving business goals are constantly questioned by theorists and business communities. Enterprises in order to survive in the fierce market competition and development, the need for further innovation budgeting.