一、全面预算管理、内部控制公司治理的涵义全面预算管理发展于19世纪末,产生于英国,发展于美国,最先是应用于政府机构,后来逐渐被应用到企业管理当中。全面预算管理首先是作为协调工具引入企业管理的,主要形式为预测和计划。1911年泰罗创建了科学管理学说促进了美国企业管理水平的提高。1921年麦西出版了《预算控制》一书,标志着企业预算管理理论开始形成。紧接着零基预算出现并成功 First, the overall budget management, internal control Corporate governance implications Total budget management developed in the late 19th century, produced in the United Kingdom, developed in the United States, first applied to government agencies, and later gradually being applied to business management. Total budget management is first introduced as a coordination tool into business management, mainly in the form of forecasts and plans. Taylor created the scientific management doctrine in 1911 to promote the improvement of American business management. In 1921, Massy published “Budget Control,” a book that marked the beginning of the theory of enterprise budget management. Immediately after the zero-based budget and success