面向对象的动态预算管理模式

An Object-oriented Dynamic Budget Management Model

本文在对目前预算理论和预算管理模式分析评价的基础上,借鉴面向对象的基本思想和面向对象的设计方法,提出了一种新的预算管理模式——面向对象的动态预算管理模式。本文对该模式的概念、本质、特点和系统框架进行理论阐述,并重点就面向对象的动态预算管理模式的构建过程进行了讨论。

Based on an analysis and evaluation of the current budgeting theories and management methods, using the object- oriented basic ideas and designing methods, this paper presents a new budgeting model——the object - oriented dynamic budget management model. The paper expounds theoretically the concept, essence, characteristics and system framework of the model and discusses emphatically the construction process of the object - oriented dynamic budget management model.