Budgeting should be rule-based, comprehensive, unified, and transparent, while striving for balance. Yet, implementation of budgeting principles is challenging, and deviations from fundamental principles are persistent. By comprehending and addressing these issues, as well as adhering to the principles, budgeting can create conditions for performance-oriented development.

错误:搜索内容不能为空,请输入英文关键词
错误:关键词超出字数限制,请精简
高级检索

The Challenges of Budgeting

  • Yannan Gou

摘要

Budgeting should be rule-based, comprehensive, unified, and transparent, while striving for balance. Yet, implementation of budgeting principles is challenging, and deviations from fundamental principles are persistent. By comprehending and addressing these issues, as well as adhering to the principles, budgeting can create conditions for performance-oriented development.