It is deemed that local governments have the authority and various resources enough to foster the development of private businesses in the course of china ' s economic transformation because of the time - lag in governmental function changing and institution reforming , thus causing the soft restriction on the budgets of those businesses and indiscriminate overinvestment 认为在经济转型时期，由于政府职能转变和多方面体制改革的滞后，地方政府能够用足够的权力和多种资源扶持民营企业的发展，从而形成民营企业预算的软约束和盲目的投资热。
This traditional building method has many shortcomings : dissever factitiously some process and nobody is responsible for connection sections , many works distributed by different departments lose managing and controlling , and many overhead costs become virtual un - control cost ; confirming the overall budget management emphases through lifecycle method , it ' s unfit for enterprise group which deals in different fields , because these deals in different fields can effect each other , and make it ' s hard to distinguish the enterprise group ' s lifecycle 这种传统的构建方法有许多不足之处，如：将一些作业或流程人为地割裂开来，使得它们的接口部位无人负责，众多分布于不同部门却相互联系的作业因此失去管理和控制，与此相关的众多原本可控的间接成本因此而成为事实上的不可控成本；通过生命周期法确定企业预算管理的重点，对于多元化经营的企业集团，由于各个产业之间的互动关系，往往有生命周期淡化的特点，这种方法就显得不是十分适宜。
As the theory of budget management was constantly improved and the information technology were quickly developed , at present , the practices of comprehensive budget management has presented two major tendencies : the one is from financial budget to comprehensive budget transition , and the other is transition from manual budget to information - base budget 随着企业预算管理理论的不断改进和信息技术日新月异的发展,目前企业预算管理的实践已呈现出两大发展趋势:一是从单纯的财务预算向全面预算过渡;二是从手工预算向预算信息化过渡。
Through reasonable disposal of financial rights among different organizations , the financial rights - based enterprise budget management mode clarifies the duties , rights and liabilities of each related party . moreover , it supervises and controls the exertion of financial rights and evaluates the results in the process of budget management connected by financial rights . this mode is a circular control system including the whole process of beforehand , during and afterwards control 以财权为基础的企业预算管理通过财权在组织间的合理配置,明确各个责任主体的责、权、利,并在预算管理的过程中对财权的运用实行监控,对财权运用结果进行考评,即通过财权这一纽带将预算管理的整个过程连接起来,是一个包括事前、事中和事后控制的全过程的循环控制系统。
According to the traditional enterprise budget management theory , the organizational structure is viewed as the setting of budget management ; as a result , the budget management system is always designed and improved under given organizational structure and rights arrangement . however , budget management should not be arranged after but incorporated to the organizational structure design . without a healthy perfect budget management system , there would be no organizational guarantee for its formality , solemnity and authority 传统企业预算管理把组织结构当成预算管理的环境,因而多在组织结构和权力安排既定的条件下对预算管理体系进行设计和方法改进,然而,预算管理并不是组织结构设计之后的事情,如果没有一个健全完善的预算管理组织体系,就无法从组织上来保障预算管理的规范性、严肃性和权威性,容易导致权力制衡不当、激励约束不力等问题。
