传统预算管理自从上个世纪20年代在美国杜邦、通用汽车等公司产生之后,作为一种标准作业程序一直沿用至今,长期处于企业控制系统中的核心地位。但20世纪90年代以后,企业经营环境发生了很大的变化,经营的不确定性明显加大,竞争更加激烈。与此同时,一些更为先进的管理思想和控制方法相继产生。在这种情况下,传统预算 Traditional Budget Management Since its establishment in the 1920s in the United States such as DuPont and General Motors, it has been used as a standard operating procedure and has long been at the center of the enterprise control system. However, since the 1990s, great changes have taken place in the business environment of enterprises, the uncertainty of management has obviously increased, and the competition has become more fierce. In the meantime, some more advanced management ideas and control methods have emerged. In this case, the traditional budget