预算不仅是企业内部的一种管理体系、管理制度和激励约束机制,更是一种全面、有效的约定出资者与经营者之间委托受托财务责任关系的契约形式。预算是出资者与经营者之间确定、履行或解脱委托受托财务责任的一种契约形式,通过“基于事”与“基于人”的预算,从而使出资者的授托财务责任既能够落实到事上,也能够落实到责任人上,这就保证了出资者与经营者的委托受托财务责任的最终落实和实现。 The budget is not only a kind of internal management system, management system and incentive and restraint mechanism, but also a comprehensive and effective contractual agreement between the financier and the entrusted financial responsibility. Budgeting is a form of contract between financier and operator that determines, honors, or relieves the entrusted financial obligations, and enables the funder to delegate financial responsibility through “based on” and “people-based” budgets Both can be implemented to the incident, but also can be implemented to the responsible person, which ensures the financiers and managers entrusted with the ultimate implementation and realization of financial responsibility.