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在新年轮启程之际,作为前瞻管理的全面预算管理,开始进入企业管理的重要议事日程。起源于英国发展应用于美国的现代预算管道制度,在科学管理鼻祖泰罗科学管理理论的指导下,在美国政府及会计行业组织的推动下,西方预算管理逐渐走向成熟。以《预算与会计法案》的颁布为标志,预算管理制度得以正式建立。在长达一个世纪的发展历程中,经过诸多学者坚持不懈的理论研究,政府组织的大力推动,跨国公司的实践探索,预算管理由早期的计划、协调,发展到现代具有控制、激励、
On the occasion of the New Year’s Day departure, we started to enter the important agenda for business management as a comprehensive budget management for forward-looking management. Originated in the United Kingdom to develop the modern budget pipeline system applied to the United States. Under the guidance of Scientific Management, the forerunner of Terro Scientific Management Theory, the western budget management has gradually become mature under the impetus of the U.S. government and accounting industry organizations. With the promulgation of the Budget and Accounting Act as a sign, the budget management system was formally established. In the course of development for more than a century, after many scholars persevere in theoretical research, government organizations vigorously promote the practical exploration of multinational corporations, budget management from early planning, coordination and development to the modern control, incentive,