硕士论文-企业全面预算管理研究参考.docVIP

摘 要 全面预算管理最早起源于英国，但美国将其运用于企业并使其得到了极大地发展。在当今的美国，： 关键词：全面预算；预算管理；预算编制；预算控制；预算考评 Abstract Comprehensive budget management originated in the United Kingdom, It was applied to business and make it great development in the United States. Today, more than 90% of large companies have implemented comprehensive budget management in America: the highest proportion is manufacturing enterprises, followed by wholesale and retail trade. Comprehensive budget management as a high gold content management tools, has mix with corporate management culture in the United States. In recent years, with economic integr