Abstract
Article 1 These Guidelines have been formulated in accordance with the relevant laws and regulations, as well as the “Basic Standard for Enterprise Management Control” to strengthen budget control for corporations and other organizational units, achieve resource optimization, enhance management synergy effect and improve the efficiency and effectiveness of operations, The guidelines are intended to ensure the smooth and efficiency of budget control systems.
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Zhang, X. (2015). Application Guidelines for Enterprise Management Control No. 2—Budget Control System. In: Standards for Enterprise Management Control. Understanding China. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-662-45784-9_4
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DOI: https://doi.org/10.1007/978-3-662-45784-9_4
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-662-45783-2
Online ISBN: 978-3-662-45784-9
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