早在18世纪,英国和美国等西方国家就先后出现了预算管理方式。随着全面预算管理制度在我国的逐步确立,越来越多的企业开始借鉴国外经验并在实践中摸索运用预算管理,取得了一定的成效;但是全面预算管理在观念认识、激励机制、控制制度与与业绩评价等诸多方面还存在不少的问题。 As early as the 18th century, the United Kingdom and the United States and other Western countries have appeared in the budget management. With the gradual establishment of a comprehensive budget management system in our country, more and more enterprises began to learn from foreign experience and explored the application of budget management in practice, and achieved some success. However, the overall budget management has not been widely used in conceptual understanding, incentive mechanism, control system And performance evaluation and many other aspects there are still many problems.