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本文从“古典”与“现代”两种行为观出发,对预算管理中的强加性预算模式和参与性预算模式进行了阐述和研究,并就企业根据预算标准进行业绩评价应该注意的问题提出了自己的看法。
Starting from the two kinds of behavior concepts of “classical” and “modern”, this paper elaborates and studies the imposition budget model and participatory budget model in budget management, and should pay attention to the performance evaluation of enterprises according to the budget standard Put forward their own views.