浅析现行财务预算控制模式的发展趋势与改进方向

20世纪90年代起,企业经营环境发生了许多变化,经营的不确定性明显加大,与此同时,一些更为先进的管理控制方法也相继产生。在这种情况下,传统的财务预算紧控制模式的优势明显减弱,不适应性加强,客观经济情况要求对这种传统预算控制模式进行变革。文章分析了预算紧控制模式的弊端,分析了国外发达国家企业倡导的以"超越预算控制"为特征的财务预算控制松模式的实践及其对我国财务预算控制的启示,以期对我国目前现行财务预算控制模式改革有所增益和帮助。

Since 90＇s in 20 centuries, the enterprise＇s environments have been changing and ＇the indertimination of management is increasing. Under this case, the traditional financial budget advantage of the tight control mode slacked down obviously and adaptability strengthened. So the objective circumstance requests the innovation of traditional mode. The article analyzed the irregularity of the traditional and the superiority of loose control mode characterized by surmounting budget control .We expect the new mode would bring us more help and advantages especially for our economic reform.