构建我国超越预算理念下的激励机制  

作　　者：徐振华[1] 孟历辉[1] 

机构地区：[1]沈阳理工大学

出　　处：《财经界》2010年第14期82-83,共2页Money China

摘　　要：基于传统预算激励机制的缺陷,欧洲一些学者率先提出"超越预算"的理念。超越预算的激励机制对当今瞬息万变的市场环境有一定的适用性;充分汲取超越预算理念的精华对改进我国的预算管理有着十分重要的现实意义。Based on the deficiency of the traditional budgeting incentive mechanism, some European scholars has proposed the idea of ＂Beyond budgeting＂ firsdy. To some extent, the incentive mechanism of Beyond budgeting is suitable to the changeable market environment nowadays; it has the fatal practical significance for deriving the essence of Beyond budgeting to improve the budget management of our country.

关 键 词：传统预算 超越预算 激励机制 

分 类 号：F275[经济管理—企业管理]