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毫无疑问,高新技术企业所具有的高投入、高风险、高收益这三个特征在很大程度上决定了财务管理对于企业成败的关键作用,其中财务预算管理这一部分的重要性也就不言而喻了。预算管理的好坏不仅是影响企业的经济效益的重要因素,更是衡量现代企业财务管理有效性的一大标准。因此,研究高新技术企业的财务预算管理意义重大。
Undoubtedly, the three characteristics of high-tech companies, namely high input, high risk, and high return, determine to a large extent the critical role of financial management in the success or failure of enterprises. The importance of this part of financial budget management is also not And then it is. The quality of budget management is not only an important factor affecting the economic efficiency of enterprises, but also a major criterion for measuring the effectiveness of modern enterprise financial management. Therefore, it is of great significance to study the financial budget management of high-tech enterprises.