| 关于预算管理理论的演进与述评 |
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| 引用本文： | 薛绯,顾晓敏,李丹,李康.关于预算管理理论的演进与述评[J].湖南经济管理干部学院学报,2013(4):63-67. |
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| 作者姓名： | 薛绯 顾晓敏 李丹 李康 |
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| 作者单位： | [1]东华大学管理学院,上海200051 [2]中南林业科技大学学科建设处,湖南长沙410004 [3]上海师范大学商学院,上海200235 [4]上海视觉艺术学院文化创意产业管理学院,上海201620 |
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| 摘 要： | 作为管理控制的重要手段,预算管理经历了成本预算管理、财务计划管理、全面预算管理和战略预算管理四个阶段。理论界围绕预算管理概念、预算的代理行为与激励、预算对组织变革的影响、预算与发展战略的协调以及预算的改进等问题进行了深入研究,并得出了许多有建设性的结论。
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| 关 键 词： | 预算管理 演进 述评 |
Evolution and Review on Budget Management Theories |
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| XUE Fei;GU Xiao-min;LI Dan;LI Kang.Evolution and Review on Budget Management Theories[J].Journal of Hunan Economic Management College,2013(4):63-67. |
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| Authors: | XUE Fei;GU Xiao-min;LI Dan;LI Kang |
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| Institution: | XUE Fei;GU Xiao-min;LI Dan;LI Kang;Management College, Donghua University;Office of Development Planning and Discipline Construction, Central South University of Forestry ＆ Technology;Business School, Shanghai Normal University;College of Cultural Creative Industries Management Shanghai Institute of Visual Art; |
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| Abstract: | As an important means of management control,budget management goes through four phases,i.e.cost budget management,financial plan management,comprehensive budget management and strategic budget management.The paper carries out deeply researches and gives some constructive conclusions around budget management concept,the agency act and incentive of budget,budget＇s impact on organizational change,the coordination between budget and development strategy and budget improvement. |
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| Keywords: | budget management evolution review |
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