一、预算管理发展评述预算最初产生于政府和非盈利单位,以后被企业界所应用。从国外看,早在18世纪,英国和美国就先后出现了预算管理方式,当时主要是为配合政府部门控制开支的需要。直到20世纪初,随着标准成本会计的出现,在企业内部推行预算管理才有了可靠的基础。1921年6月,美 First, the development of budget management review The budget was originally produced in government and non-profit units, later by the business community. From abroad, as early as the 18th century, the United Kingdom and the United States have successively emerged in the form of budget management. At that time, they mainly coordinated the needs of government departments in controlling expenditures. Until the early 20th century, with the advent of standard cost accounting, there was a solid foundation for implementing budget management within the enterprise. June 1921, the United States