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| 摘要: |
| 对预算编制起点问题,学术界存在不同的观点.本文在对各种观点进行评述的基础上,就以目标成本为起点的预算模式的基本思想、程序和方法、选择策略进行了探讨. |
| 关键词: 预算 起点 目标成本 |
| DOI： |
| 分类号:F234.3[著者标引] |
| 基金项目: |
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| Discussion on budget preparation mode based on starting point of objective cost |
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YUAN Xiao-bo
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| Abstract: |
| Academic circle has different viewpoints on the starting point of budget plan. Based on review of the different viewpoints, this paper discusses basic thought, procedure, method and selective strategy of budget mode according to the starting point of objective cost. |
| Key words: budget starting point objective cost |
