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在严格执行年度财务预算,发挥年度财务预算风险控制作用方面,目前主要存在两个方面问题,一是执行者的主观认识问题;二是与股东对执行年度财务预算后的控制效果评价问题。年度财务预算的执行者,包括领
There are mainly two aspects in the strict implementation of the annual financial budget and the annual financial budget risk control. The first is the subjective understanding of the performer and the second is the evaluation of the control effect with the shareholders after implementing the annual financial budget. The executor of the annual financial budget, including the collar