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一、问题的提出全面预算管理是企业重要的管理控制程序,然而,20世纪90年代以后,企业经营环境从工业经济时代向信息经济时代转变,企业经营面临更大的不确定性。传统预算管理暴露出了越来越多的局限性。“改进预算”主要由美国和英国学者及实务工作者提出,是在维持原有框架的基础上,将传统预算管理与先进的管理理念及网络控制技术结合起来,使预算更加适应新的组织环境。这种方式的奏效有一个重要前提,是管理者充分掌握预算任务或问题的规律,并且可以通过给出以结构、流程、制度等体现
First, the issue raised Total budget management is an important management control procedures, however, the 20th century, 90 years later, the business environment from the industrial economy to the information age, the business management is facing greater uncertainty. Traditional budget management has exposed more and more limitations. “Improving Budget” is mainly proposed by academics and practitioners in the United States and Great Britain. It is based on the original framework and combines traditional budget management with advanced management concepts and network control technologies to make the budget more adaptable to new Organizational environment. An important prerequisite for the effectiveness of this approach is that managers fully grasp the laws and regulations governing budget tasks or problems and can provide them with guidance on structures, processes, systems, etc.