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随着文化体制改革的不断深入,出版企业内部控制制度逐步建立,在出版企业内部实施全面预算管理,已成为出版企业加强管理、建立现代企业制度的一项重要课题。本文重点阐述出版企业如何实施全面预算管理和需要注意的问题。
With the continuous deepening of the reform of the cultural system, the gradual establishment of the internal control system of publishing enterprises and the implementation of overall budget management within the publishing enterprises have become an important issue for publishing enterprises to strengthen management and establish a modern enterprise system. This article focuses on how publishers can implement overall budget management and issues requiring attention.