预算的职能冲突与协调对策研究

近年来,欧美学术界相继进行了"改进预算"和"超越预算"的探索,试图克服传统预算备受争议的各种缺陷。前者侧重改善预算的决策职能,后者侧重改善预算的控制职能。从组织的角度看,提高预算的决策制定能力往往会削弱预算的控制效率,反之亦然。由于单一的预算系统无法使得两个相互冲突的职能都最大限度地实现,职能之间的协调问题便不可回避。本文分析了传统预算、改进预算和超越预算这三种预算模式下潜在的职能冲突与协调对策。

Research on the Function Conflicts with Budgeting and its Countermeasures

Academics in Europe and the U. S. recently have proposed two distinct approaches to overcome the shortcomings of traditional budgeting. Better budgeting approach focuses on improving the decision-making functions with budgeting, beyond budgeting approach stress on improving the control functions with budgeting. The empowerment of decision-making, tend to weaken the efficiency of budgeting as a control tool, and vice versa. As the single budget system does not allow two conflicting functions be maximized, the co-ordination between them can be necessary. This paper analyzes the function conflicts with traditional budgeting, better budgetinl; and beyond budgeting, also about its countermeasures.