我国预算管理理论和实践综述

To Review on the Theory and Practice of Budgeting Management in China

预算管理作为一种管理控制工具,在西方已经经历了四个发展阶段,其间传入我国。经过20多年的发展,预算管理已成为我国企业普遍应用的管理手段。从评述西方预算管理理论开始,重点探讨了预算管理理论在我国的应用。预算管理的实践和发展在我国可以分为四个方面:预算管理基础理论的建立,将预算管理理论和实务的紧密联系,与管理会计工具的整合,以及以创造价值为目标的预算管理。本文可为我国企业更好地运用全面预算管理这一管理会计工具提供借鉴。

Budgeting management, as a management control tool, has experienced four stages in the west. During its development in the west, it has been introduced to China. With 20 years＇ development, budgeting management has become a widelyused management tool in the business community. Starting from reviewing western budgeting management theory, this paper focuses on the practice of budgeting management theory in China. The practice and development of budgeting management in China can be divided into four parts： the establishment of basic budgeting management theory, practice of budgeting management theory, integration with management accounting tools and value-creation targeted budgeting management. This paper gives a guide to a better use of budgeting management for Chinese enterprises.