systematicness. Comprehensive budget management is not a simple budget for a certain link, an activity, etc., but a scientific and reasonable budget for each link of the enterprise at the horizontal and vertical levels. In the horizontal budget system, each department's internal work and responsibilities are effectively combined to form a mutual influence mechanism, so as to achieve the purpose that the Department's budget must be approved by the Department with approval authority under the provisions of the system; And for the vertical budget system, even if the budget preparation, implementation control, assessment, rewards and punishments and other different links are connected through certain methods, to form a complete upper and lower link system and achieve rigid budget management.<br>
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