... • 行动的约束Action deficiency 2.预算管理实务Budget Management practice • 生产预算过程Production budget ...
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With the development of budget management practice of enterprises in China, the management of budget has come into the stage of gradual norm and widespread implementation.
随着我国企业预算管理实践的展开，预算管理理念在我国已得到广泛认同，并进入了逐渐规范以及广泛实施阶段。
Based on theory and practice, the author discusses the new budget management model.
本文通过理论与实践相结合，提出新的预算管理模式。
However, these business have little experience and time in the practice of Budget Management, so they inevitably fall across many problems and deficiencies.
但由于我国企业开展预算管理时间短、经验少，因而不可避免地存在许多问题和缺陷。
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