预算管理的若干问题探讨

通过对企业外部环境的可预测性、内部竞争的可协调性、目标设立的可量化性、管理方法成本效益的可比较性这四个基本问题进行分析,说明超越预算在这些基本问题上的思考,很多是和预算管理相似的,或者虽然曾经对一些基本问题进行过深层次反思,但在进一步发展过程中却逐渐背离。对这些基本问题的持续思考,有助于我们对包括预算管理在内的一些管理方法、工具进行研究与改进。超越预算实际上并没超越,因此,需要真正的"超越预算"思考,即超越传统预算、改进预算、超越预算。

Based on the analysis on four basic issues such as the predictability of enterprise external,the coordination of internal competition,the quantification of target setting,and the comparability of cost efficiency of management methods,this paper indicates that thinking about the basic issues beyond budget finds out that much of them are similar to budget management,or gradually deviating in further process of development despite of somewhat deep thinking about the basic issues before.Continuous thinking about the basic issues will help us study and improve management methods and tools such as budget management.Go beyond budget does not actually surpass it.Therefore,we need to really think beyond budget,namely,think beyond traditional budget,improve budget,and surpass budget.