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从责任预算到零基预算,企业预算管理的问题很多,如何走出预算“用之无用、弃之可惜”的两难之地,对于今天以分权为特征的现代企业管理而言,要推广以ERP为主导的新的预算模式,预算改革和创新是我国企业管理的趋势。
From the responsibility budget to the zero-based budget, the problems of enterprise budget management are numerous. How to get out of the budget? The dilemma of “useless, discarding the pity,” is to be promoted for today’s modern enterprise management featuring decentralization The new budget mode led by ERP, budget reform and innovation is the trend of our country’s enterprise management.