CAJ | 학술논문

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。
수착사회경제적발전，각개기업발전경구경쟁력，연이여하사일개기업재구유경쟁력적조건하우요영리경호적발전니？저불득불인발일개기업대기전면예산문제적사고，단시작위전면예산적중요조성부분적자본예산각몰유득도족구적중시。재차，아문장본착해결기업자본예산중적문제적목적，대예산관리체계진행탐토。
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.