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加入WTO后的中国企业预算管理
引用本文:马荣贵. 加入WTO后的中国企业预算管理[J]. 河南社会科学, 2002, 10(3): 60-61
作者姓名:马荣贵
作者单位:河南省财政税务高等专科学校,河南 郑州 450002
摘    要:企业预算与市场经济并不矛盾,预算管理是市场经济发展的客观要求。中国加入WTO后,我国企业面临的国内外竞争形势更加严峻,因此我们应从战略和全局的高度重视预算管理,努力探索符合中国国情的企业预算管理模式,积极采用灵活多样的预算编制方法,充分调动员工参与预算的热情,从而迅速提升企业的国际竞争力,早日实现中国企业与国际市场的接轨。

关 键 词:市场经济  企业预算  预算管理
文章编号:1007-905X(2002)03-0060-02
修稿时间:2002-03-04

The budge management of Chinese enterprise while entering WTO
MA Rong-gui the Institute of Henan Finance and Taxation College Zhengzhou China. The budge management of Chinese enterprise while entering WTO[J]. Henan Social Sciences, 2002, 10(3): 60-61
Authors:MA Rong-gui the Institute of Henan Finance and Taxation College Zhengzhou China
Affiliation:MA Rong-gui the Institute of Henan Finance and Taxation College Zhengzhou450002 China
Abstract:The enterprise budget and the market economy are not conflicted.Our domestic enterprises are confronted more and more stern outward environment .After joining WTO so we should pay more attention to the budget management from strategic and overall situations and exert ourselves to explore the budget management mode in line with China's condition.By the active adoption of flexible budgeting-made methods we can fully stir up enthusiasm of the employees for budgeting.Thus China's enterprises will enchance rapidly their capability of competition and realize the conjunction with the globle markets soon.
Keywords:market economy enterprise budget budget management
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