美国企业中的传统增成预算编制法往往使实际开支逐年增加,以致无法控制。因此,零基预算编制法被提出作为限制开支和重新分配资金的手段,但这种方法也有不少严重的缺点。美国内布拉斯加大学企业管理学院助理院长琼纳和副院长查普曼提出了一种兼顾财务急需和社会习惯的折衷预算编制法。 Traditional budgeting methods in US companies often increase actual expenditure year by year, making it impossible to control. Therefore, zero-based budgeting is proposed as a means of limiting expenditures and redistributing funds, but this method also has many serious shortcomings. Dean of the School of Business Administration, University of Nebraska, and Dean Chapman, assistant dean of the University of Nebraska School of Management, proposed a compromised budgeting method that takes into account urgent financial needs and social habits.