预算管理的理论演进与实践发展:综述及启示

通过对预算管理理论演进与发展历程的系统梳理,指出企业预算管理的本质是一种真实的计划,预算管理的发展受到了企业管理理论与社会经济实践的强烈推动。但是,预算管理本身会计属性的制约使得预算管理发展面临极大障碍。因此,如何导入各种先进的企业管理理念、管理方法并为预算管理所用,成为企业预算管理模式创新的关键。

The Theory Evolution and Practice Development of Budget Management:Review and Revelation

Based on analyzing the theory evolution and practice development of budget,this paper points out the nature of budget is a real plan.Budget has been promoted by business management theory and economic development practice.However,its own accounting property constraints the budget development.Therefore,how to introduce a variety of advanced business management concepts and management methods to budget management,becomes the key problem of budget model innovation.