预算管理控制功能的变化研究.doc

摘要: 长期以来预算被认为同时作用于“计划”和“控制”两大目标，但有不少学者已经发现，这两大目标之间其实存在冲突，有关预算的批评大部分集中在它的控制功能，并且发现严格的预算控制可能导致预算松弛而破坏其计划功能的有效性。本文通过文献回顾和实地调查，探讨了预算管理的控制功能在全球化竞争和知识经济的背景下发生改变的必要性和可能性。
关键词:预算管理 计划 控制

Research on the change of budgetary control function

Abstract: The budget was think for long time function at the same time in" plan" and" control" the two targets, but a few scholars have already discovered that there exists conflict between the two targets in fact,
the big part of criticize on budget concentrates in its control function, and discovered that the strict budget control may cause the budgetary slack but break the usefulness of plan function. This text passes literature review and on-site inspections, inquirying into the necessity and the possibility that budgetary control function changes in the background of globalization complete and the knowledge economy.
Keyword：budget plan control


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