基于博弈视角的预算编制分析及改进

Traditional Budgeting Defect Analysis and Improvement from the perspective of Game

从理论上说，预算编制博弈模型的均衡解既是能产生企业效用最大化的策略，也是预算编制中博弈双方的最佳策略。但是现实环境导致的模型变异，阻碍了预算功能的发挥。本文基于博弈视角分析了传统预算编制中的问题，并提出了以超越预算为指导思想的改进路径。

From the theory of games, the equilibrium solution of budget making is not only the strategy which can help corporations to maximize their usefulness, but also the best tactic in the process of budget making for both sides. However, model variation caused by the changing practical environment, hampers the functions of budget making from developing. From the perspective of game, this paper analyzes the defects in traditional budget making, recommending an improved model-beyond budgeting.