beyond budgeting meaning in Chinese

超预算

Some popular methods in international world encountered failure in china , such as beyond budget management , enterprise resource planning , economic value added and balance score card , etc . this further makes out the theoretical and practical value of devoting into the research of the fitness between ce and mcs . based on the previous statement , this paper tries to review the occident theorists " works and probes into how the different whole ce leads to different mcs . and it also tries to describe the mcs model that chinese enterprises can select in the certain ce
但同时我国企业目前的管理中，管理控制低效或失效的例子却比比皆是，尤其是国际上一些理论价值较高和应用效果较好的流行做法，如超预算管理、企业资源计划、经济增加值、平衡计分卡等的应用往往流于失败，这也更进一步说明了研究管理控制系统与控制环境间适应性的问题不仅仅具有学术研究中弥补理论空白的价值，更在实践中具有重要的应用价值。