论超越预算对我国企业预算管理的启示

摘　　要

20世纪20年代以来，企业预算管理作为企业管理控制控制中比较有效的一种管理工具，在实现企业资源优化配置、协调企业各部门履行其职责以及提高企业竞争力方面起到了重要的作用。然而，20世纪90年代以后，随着工业经济向知识经济时代的转变，企业的内外部环境发生了巨大的变化，企业经营管理中的不确定性、不稳定性和竞争性日益增强，传统的预算管理模式的诸多缺陷逐渐显现，其控制和业绩评价功能被削弱，并且阻碍了企业的发展和创新。于是，在超越传统预算模式的思潮下，一种全新的预算管理思路——超越预算应运而生。本文介绍了我国预算管理的现状、超越预算的内涵、特性及其实施机制，并分析了超越预算在我国应用的可能性，探讨了未来我国预算管理的发展方向。结论认为超越预算模式具有众多优点，虽然在我国不具有广泛应用的现实条件，但对我国的预算管理变革有重要的借鉴意义。

关键词：超越预算；传统预算；业绩评价；柔性管理
On the budget beyond the budget of the Enterprise Management  Implications
ABSTRACT

Since 20 years of the 20th century, corporate control of budget management as business management more effective control of a management tool, in achieving the optimal allocation of corporate resources, and coordinating the various departments to fulfill their responsibilities as well as enhance the competitiveness of enterprises play an important role. However, 90 years after the 20th century, with the industrial economy to knowledge economy changes, internal and external business environment has undergone tremendous changes, business management uncertainty, instability and increasing competition, the traditional budget management is gradually revealed the many flaws, its control and performance evaluation function is weakened, and hinder development and innovation of enterprises. Thus, beyond the traditional mode of thought under the budget, a new budget management thinking - beyond the budget came into being. This article describes the status of our budget management, beyond the budget of the content, features and implementation mechanisms, and analysis beyond the budget of the possibility of application in China, discussed the future development direction of China's budget management. Concluded that the model has many advantages beyond the budget, although widely used in China does not have the reality of conditions, but the budget management reform in China has an important reference.

Key words：Beyond the budget ；Traditional budget ；Performance Evaluation； Flexible Management

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