现代企业的所有者和经营者逐渐分离,所有权与经营权不再统一,投资者不仅关注当前的经营成果,而且关注企业未来;经营者对企业的控制和规划,从经营结果扩大到经营过程、经营质量(资产负债预算和现金流量预算),推行以现金流量为起点的全面预算管理是必然选择。 The owners and managers of modern enterprises are gradually separated, the ownership and management rights are no longer unified, investors not only pay attention to the current operating results, but also pay attention to the future of the enterprise. The operators’ control and planning of the enterprises are expanded from operating results to business processes, Management quality (asset-liability budget and cash flow budget), the introduction of cash flow as a starting point for a comprehensive budget management is an inevitable choice.