越来越多的企业已经把预算管理作为企业管理的一个重要的部分,但是在实践中,企业发现传统的固定年度预算不仅劳神费时,而且也无法让企业灵活适应环境的快速变化,同时传统的固定预算管理行为对企业员工的创造力和主动性也带来了一定的危害。因此,企业可以试图寻找一种新的预算管理模式。本文就此提出超越预算的管理理念,以供企业参考。 More and more enterprises have taken budget management as an important part of business management. However, in practice, enterprises find that the traditional fixed annual budget is not only labor-consuming and time-consuming, but also can not allow enterprises to flexibly adapt to the rapid changes of the environment. At the same time, the traditional Fixed budget management practices have also brought some harm to the creativity and initiative of employees. As a result, companies can try to find a new budget management model. This article put forward the concept of management beyond the budget for business reference.