论预算控制模式的改进
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On Improving the Budgetary Control Model
Yan Dawu Gao Cheng
Abstract Budgetary control model can be divided to tight budgetary control and loose budgetary control. Tight budgetary control is a kind of traditional budgetary control model. Under this kind of model, budget is not only the work target of staff but also the main basis for performance review. Loose budgetary control is a kind of new emerging model in western countries in these years. The typical example of loose budgetary control is beyond budgeting model. The basic content of it is that budget is not the basis of reviewing staff performance, but as the tool of communication and planning. There are lots of discussion on which is better between tight budgetary control and loose budgetary control. This article analyze the bad side of tight budgetary control, introduce the beyond budgeting practice innovated by foreign companies and its indications to us. We wish it can help to improve the present budgeting control model of our companies.
Key words budgetary control model tight budgetary control loose budgetary control beyond budgeting
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