基于风险的预算管理研究

知识经济社会,企业处在风险环境中,预算管理何去何从,会计理论界对这个问题的研究尚未形成统一的观念和意见,实务界也在观望和彷徨中左右摇摆。传统预算管理虽然存在诸多不足,但预算管理闭环和系统性无法取代也是不争的事实。本文指出了基于风险的预算管理这一发展思路,按照预算管理的功能和流程将预算管理划分为预算规划、预算控制、预算评价进行研究,最后得出本文的结论,展望未来。

Risk-based budgeting research

The enterprise is under the risk in the knowledge economy society. Accounting theory has not yet formed the unified idea and the opinion to the direction of budget management, the practical area is also in waits. The traditional budgeting has many disadvantages, but the budgeting's closed loop and the systematic characteristic definitely cannot be substitued. This article has pointed out the development direction of risk-based budgeting, and divides budgeting into budget plan, budget control, and budget appraisal to research, finally to obtain the conclusion and forecast future.