摘要: 長(zhǎng)期以來預(yù)算被認(rèn)為同時(shí)作用于“計(jì)劃”和“控制”兩大目標(biāo)，但有不少學(xué)者已經(jīng)發(fā)現(xiàn)，這兩大目標(biāo)之間其實(shí)存在沖突，有關(guān)預(yù)算的批評(píng)大部分集中在它的控制功能，并且發(fā)現(xiàn)嚴(yán)格的預(yù)算控制可能導(dǎo)致預(yù)算松弛而破壞其計(jì)劃功能的有效性。本文通過文獻(xiàn)回顧和實(shí)地調(diào)查，探討了預(yù)算管理的控制功能在全球化競(jìng)爭(zhēng)和知識(shí)經(jīng)濟(jì)的背景下發(fā)生改變的必要性和可能性。
關(guān)鍵詞:預(yù)算管理 計(jì)劃 控制

Research on the change of budgetary control function

Abstract: The budget was think for long time function at the same time in" plan" and" control" the two targets, but a few scholars have already discovered that there exists conflict between the two targets in fact,
the big part of criticize on budget concentrates in its control function, and discovered that the strict budget control may cause the budgetary slack but break the usefulness of plan function. This text passes literature review and on-site inspections, inquirying into the necessity and the possibility that budgetary control function changes in the background of globalization complete and the knowledge economy.
Keyword：budget plan control


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