超越预算

超越预算是否适合所有的企业？这些问题都是我们所要解决的。

Does Beyond Budgeting adapted to all the corporate ?

超越预算的实务发展动向与评价

Progress and Development of Beyond Budgeting Operation

而在当前经营环境多变和企业组织灵活性增强的条件下，另一种松控制&超越预算管理（Beyondbudgetarycontrol）模式呼之欲出。

In the present condition with a changeable operational environment and strengthened flexibility of enterprises , a loose budgetary control & beyond budgetary control model comes into being .

近十年间，有些外国企业已放弃使用以传统的财务预算来管理企业，兴起了一套以没有预算为基础的管理方法[BeyondBudgeting超越预算管理]来管理企业，并获得到良好的效果。

In recent years , some foreign country companies have already dispensed traditional budgeting as an instrument for corporate management . Instead , a new set of budgeting model ( Beyond Budgeting ) has been established , which has gained good results .

超越预算思想对我国未来预算管理的启示

Inspiration on Chinese Budgeting Management From Beyond Budgeting

我们不得不引进一些节约措施以不超越预算。

We 'll have to introduce some economy measures to stay within the budget .

在此基础上，着重分析了全面预算管理存在的问题，同时探讨了超越预算管理的优势。

On this basis , we analyses the problems in comprehensive budget management , and exploring the advantages of Beyond Budgeting management .

管理机构利他意识强，能够超越预算最大化，降低管理成本，并将一定份额的收益转让给周边居民。

The management agencies have a strong altruistic awareness to exceed the maximum budget , reduce administrative costs and share income with surrounding residents .

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。

Based on the deficiency of the traditional budgeting incentive mechanism , some European scholars has proposed the idea of " Beyond budgeting " firstly .

首先分别对企业预算管理和超越预算管理的理论在国内外的研究情况进行综述，然后对两者分别进行了理论阐述。

Firstly reviewed the theoretical research situations of comprehensive budget management , and beyond budgeting management and then elaborated the theories of the two concepts .

最后跟据推行的结果及情况分析超越预算管理是否是一套适合21世纪商业环境的管理工具。

Finally , base on the outcomes from the case study to analyze whether " Beyond Budgeting " is a suitable management instrument in the 21 ~ st century .

第七章首先分析了高科技企业研发超越预算管理效果的特点，然后对高科技企业研发超越预算管理效果的评价方法进行了分析和评价。

Chapter 7 firstly analyzed the characteristics of R & D beyond budget management effect in high-tech enterprises , and then the effect evaluation method was analyzed and evaluated .

在国外超越预算思想正被越来越多的企业接受和运用并获得很好的管理效果，特别是在动态复杂的经营环境中显示出其超凡的功效。

In abroad beyond budget has been applied and accepted by more and more enterprises and obtained good effect , especially shown its extraordinary effect in the management of the business environment changing complexly and dynamically .

文章分析了传统的预算管理和超越预算在企业中的应用，并指出企业应根据自己的环境选择合适的预算管理模式。

The paper explains the application of the traditional budgeting management and beyond budgeting in corporation . Furthermore , the paper thinks that the enterprise must choose the eligible model of budgeting management based on the corporation environment .

文章论述了超越预算的背景、内涵以及相对于传统预算的比较优势，指出超越预算对我国企业预算管理创新的启示。

This article exerts oneself the elaboration surmounting budget the background , the connotation as well as to the traditional budget comparison superiority , simultaneously pointed out the surmounting budget budgets the management innovation to our country enterprise the enlightenment .

然而，随着知识经济的到来，企业经营环境发生了巨大的变化，预算管理受到了严重的挑战，甚至出现了要求摒弃原有预算管理系统，采用一套替代性管理系统&超越预算的观点。

However , the business environment has changed a lot in the new knowledge economy age that old budget management system is severely criticized . There is even a viewpoint that requires abandoning budgeting and establishing a new system named Beyond Budgeting .

本文分析了预算紧控制模式的弊端，介绍了国外企业倡导的超越预算控制模式的实践及其对我国的启示，以期对改进我国企业现行的预算控制模式能有所帮助。

This paper analyzes the disadvantage of tight budgetary control model , introduces the beyond budgetary control model practiced by enterprises in foreign countries and its enlightenment to our country in hope that it can help to improve the present budgetary control model we use in China .

奥巴马这样做的结果导致他的言论和他超越小时的预算之间的差距。

The gap between Obama rhetoric and Obama reality transcends the budget , as do the consequences .

据最新一份市场调查报告，在2008年的时候，网页广告方面的开支将全面超越广播广告预算。

According to a recent market survey report , in2008 when comprehensive website advertising beyond radio advertising expenditure budget .