摘要
超越预算是于20世纪末由欧洲企业界提出的是一种全新的会计管理理念。与传统预算管理相比,超越预算管理理念具有动态、柔性、分权管理、部门自主性强、业绩考核和激励机制工具先进等优势和特点。其问题是实施超越预算管理方式受到员工素质、文化环境、管理工具等方面的较高要求和条件的限制,现阶段在我国企业推行超越预算的条件尚不成熟。我国应顺应超越预算的发展趋势,借鉴先进理念,渐进式推进预算管理改革。可通过采取滚动预算法、提升员工自主性和创造性、建立网络型组织结构、优化业绩考评和激励制度等策略加快完善预算管理,为将来应用超越预算管理创造必要的基础条件。
Beyond budgeting, a brand-new concept of accounting management came up at the end of 1990s in the European business community. Compared with traditional accounting management, beyond budgeting management bears the advantages and characteristics like motion, softness, decentralization, autonomy of departments, and advanced performance evaluation and incentives means. However, this management model is restricted by staff quality, cultural environment, and management tools; Enterprises in China are not ready for it. We shall follow the tendency of beyond budgeting development, learn the advanced concepts, and push ahead budget management reform in a gradual manner. We shall lay groundwork for beyond budgeting management by speeding up the improvement of budget management in adopting rdling budget hw, increasing staffs creativity and autonomy, estahlishing network structure, and improving performance eval- uation and incentive rules.
出处
《商业经济》
2012年第24期81-82,115,共3页
Business & Economy
关键词
超越预算
评价
启示
beyond budgeting
evaluation
enlightenment
