| 荣振园林公司全面预算管理简 |
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| 引用本文： | 田春雷,冯荣,郭媛媛.荣振园林公司全面预算管理简[J].辽宁工程技术大学学报(社会科学版),2014(1):38-40. |
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| 作者姓名： | 田春雷 冯荣 郭媛媛 |
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| 作者单位： | [1] 辽宁工程技术大学 财务处,辽宁 阜新123000 [2] 石家庄求实通讯设备有限公司,河北 石家庄050000 [3] 阜新矿业 集团 有限责任公司 职工培训中心,辽宁 阜新123000 |
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| 摘 要： | 针对企业全面预算管理问题，以荣振园林公司实施全面预算管理的全过程为分析背景，运用综合归纳和对比分析的方法，从预算组织体系和预算流程两个方面分析了荣振园林公司实施全面预算管理的情况，公司存在预算组织体系不完善、预算编制模式单一、预算执行较差等问题。提出了增加预算监督部门和完善全面预算管理流程等相应的改进方案。
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| 关 键 词： | 预算 全面预算管理 园林企业 预算组织体系 预算流程 |
Comprehensive budget management of Rongzhen Garden Company |
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| Institution: | TIAN Chunlei, FENG Rong, GUO Yuanyaun (1. Finance Department, Liaoning Technical University, Fuxin 123000, China; 2. Shijiazhuang Realistic Communication Equipment Co. Ltd., Shijiazhuang 050000, China; 3. Employee Training Center, Fuxin Mining Industry (Group) Co. Ltd., Fuxin 123000, China) |
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| Abstract: | In view of enterprise problems in comprehensive budget management, compre-hensive induction and comparative analyses were carried out to study the present situation of overall budget management of Rongzhen Garden Company from budget organization sys-tem and budget process against the background of the whole process of overall budget management of Rongzhen Garden Company. Findings reveal problems of imperfect organiza-tion system of company budget, monotonous budgeting mode, poor budget execution. Im-provement schemes are put forward in increasing budget supervision departments and im-proving the comprehensive budget management process. |
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| Keywords: | budget comprehensive budget management garden enterprise budget organiza-tion system budget process |
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