超越预算管理初探

Exploring Beyond Budgeting Management

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。为了应对难以预测的市场,上世纪末西方国家开始兴起了一种全新的预算管理模式——超越预算。本文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,指出超越预算对推进我国企业预算管理改革的创新启示。

Along with the change of the environment, more and more people think the traditional budget management can not adapt to the new management circumstances and even harms the organization management. Some western countries companies established a new set of budgeting model Beyond Budgeting to cope with the rapid change market. The essay introduces the background and the connotation of Beyond Budgeting, as well as the superiority of Beyond Budgeting relative to the traditional budget, and simultaneously it gives inspiration to the budget management innovation of our country enterprise.