The Vision of Budgeting
摘要
What is the trajectory of the future of budgeting? “Here with this long plough, farmers cultivate lands on the south. This farming products can be shared throughout the country.”—from “The Temple and Fields Ode”, a pre-Qin text (Qin Dynasty, 221-206BCE). To ensure a sustainable future for generations to come, the way of budgeting demands that we create and execute budgets that prioritize the well-being of the people, foster awareness of potential risks, encourage continuous self-improvement, and strike a balanced focus on both control and performance.