预算管理:实践难题及其对策

近年来理论界和实务界对预算提出了许多批评,出现了抛弃预算的观点。事实上,这与理论界和实务界对预算的功能认识不清,对预算寄予过高和过多的期望,使预算难负重荷有一定关系。只有对预算功能进行准确定位,对预算管理中出现的实践难题进行全面梳理,确定其关键管理功能,使预算管理目标明确,才有利于其管理功能的正常发挥。

Budget Management: Practice Problems and the Countermeasures

In recent years,the theorists and pragmatists give many criticisms to budget,appeared to abandon the budget.In fact,these theories and practice of understanding the function of the budget was confusing,placing on the budget too high and too many expectations,and carrying heavy loads to budget.Therefore,positioning the budget function,sorting out the comprehensive practice problems in the budget management,ascertaining budget key management functions and goals,can be conductive to the normal functioning.