超越预算的实务发展动向与评价

Progress and Development of Beyond Budgeting Operation

预算管理是一项在我国企业实践中得到广泛应用的管理制度。近年来,随着预算管理实务中出现的困惑,“预算管理无用论”开始抬头,并出现了两种不同的发展趋势,即“改进预算”和“超越预算”。本文结合对传统预算管理的分析,以“超越预算”为主线探讨其对未来企业预算管理实务的影响情况。

Budgeting management has been applied widely in practice among with Chinese corporations.In recent years,the phenomenon,“Budgeting Management no value”,is emergent with the fact that budgeting management operation has fallen into predicament.There are two different developing trend of budgeting management operation,one is “Better Budgeting” and another is “Beyond Budgeting”.The Modification of corporate budgeting management systems should be abided to the natural rules of management.Furthermore,we must master their correct developing direction based on the corporation environment