几年来,我们在财务管理实践中注重更新理财观念,讲求理财实效,在企业的稳定发展进程中发挥了良好的促进作用。一、预算上变原来的“以收定支”为“以收定支”与“以支定收”相结合,合理确定奋斗目标“以收定支”的预算观念适合于计划经济时期,那时的“收”是受计划高度制约的,带有很大的被动性。“以收定支”与“以支定收”相结合适应于社会主义市场经济,既考虑了“收”的市场无限性,又考 Over the past few years, we have focused on updating the concept of financial management in financial management practices, stressing on the effectiveness of financial management, and played a good role in promoting the stable development of the company. First, the budget changes to the original “receive support ” to “receive support” and“ support ”, a reasonable determination of the goal “receive support ” budget The concept is suitable for the period of planned economy. At that time, the “collection” was highly constrained by the plan and was highly passive. “Comprehensive support” and “Supported by fixed income” are combined to adapt to the socialist market economy, which not only considers the market’s infinity of “receiving”, but also examines