摘要
本文在反思现有预算管理研究局限性的基础上,以组织理论、组织转型和行为科学为理论基础,分析基于科层制的预算管理所产生的功能紊乱的行为后果,提出在组织转型的大背景下必须对传统预算管理模式进行变革,并从行为基础、组织体系和预算技术等三个维度构建新型组织的预算管理模式。
After thinking over the limitation of the exist research on budget management,on the theoretical basis of organization theory,organizational transformation and behavioral sciences,this paper analyzes the behavioral consequences of function disorder,which engendered from budget management based on bureaucracy.The author proposes that it is necessary for us to reform the traditional budget management model under the organizational transformation background.And then this paper tries to construct a budget management model well adapting to new type organization in three dimensions,which are behavior basis,organization system and budget method.
出处
《会计研究》
CSSCI
北大核心
2006年第11期53-60,共8页
Accounting Research
