西方小生产企业经营举措二则项瑛选译一、企业的财务预算预算含有为企业确立财政目标和标准之意，预算的主要目的就是为企业的经营建立财政框架，预算的会计年度通常是指日历年度或营业年度，必须注意，营业年度指任意选取的十二个月的年度，并不一定和日历年度相符，很多... The Western small-scale manufacturing enterprises have two business initiatives: 1. The company’s financial budget includes the purpose of establishing fiscal goals and standards for the company. The main purpose of the budget is to establish a fiscal framework for the company’s operations. The fiscal year of the budget usually refers to In the calendar year or business year, it must be noted that the business year refers to the arbitrarily selected twelve-month year, which does not necessarily correspond to the calendar year. Many...