关于超越预算管理的思考

Study on Exceeding Budget Management

预算管理作为企业制度建设与强化管理的基本策略已经受到政府、学术界和各类企业的广泛关注。然而随着环境的日益变化,越来越多的人认为,传统预算管理不仅不能适应新的经营环境,妨碍组织的变化与创新,甚至对组织经营有一定的危害。于是,一种全新的预算管理模式——超越预算应运而生。文章论述了超越预算的背景、内涵以及相对于传统预算的比较优势,指出超越预算对我国企业预算管理创新的启示。

As a basic strategy of the companies＇ policy construction and the strengthened management, the budget management is already received the comprehensive attention from government, the academe, and all kinds of enterprises. However, along with the change of the environment, more and more people thinks the traditional budget management can not be able to adapt to the new management circumstances, even has certain harm to the organization management. Therefore, one brand - new budget management mode surmounting budget arises at the historic moment. This article exerts oneself the elaboration surmounting budget the background, the connotation as well as to the traditional budget comparison superiority, simultaneously pointed out the surmounting budget budgets the management innovation to our country enterprise the enlightenment.