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。
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.
出处
《中南林业科技大学学报（社会科学版）》
2013年第4期63-67,共5页
Journal of Central South University of Forestry & Technology（Social Sciences）
关键词
预算管理
演进
述评
budget management
evolution
review
