预算指标的确定是企业预算编制工作中的核心问题之一。预算编制通常都是在年终岁尾进行,此时正是财务人员处理年终报表决算、部门绩效考核等一系列重要工作的时候,此时启动该项工作无疑加重了财务人员体力和精力上的透支。而预算指标的确定过程更使得财务人员身不由己地卷入到公 The determination of the budget index is one of the core issues in the corporate budget preparation. Budget preparation is usually carried out at the end of year-end, this time is the financial staff to deal with the final accounts statements, departmental performance appraisal and a series of important work at this time to start the work will undoubtedly increase the financial staff physical and mental overdraft . The process of determining the budget index also makes the financial staff involuntarily involved in the public