企业资本支出预算中的问题及解决策略  

Problems in Enterprise Capital Expenditure Budget and Solving Strategies

作　　者：李珩[1] 

机构地区：[1]河南财政税务高等专科学校,郑州450003

出　　处：《价值工程》2014年第18期165-166,共2页Value Engineering

摘　　要：随着社会经济的发展,各个企业发展更具竞争力,然而如何使一个企业在具有竞争力的条件下又要盈利更好的发展呢?这不得不引发一个企业对其全面预算问题的思考,但是作为全面预算的重要组成部分的资本预算却没有得到足够的重视。在此,我们将本着解决企业资本预算中的问题的目的,对预算管理体系进行探讨。With the development of society and economy, the development of various enterprises have more competitive. However, how to make a enterprise in competitive condition also profitable and better development, which had caused enterprise to think of its overall budget issues. But as an important part of the overall budget, capital budget has not been given sufficient attention. This paper discussed the budget management system for solving the problems of enterprises capital budget.

关 键 词：资本支出预算 管理体系 解决策略 

分 类 号：F275[经济管理—企业管理]