当前我国企业预算管理的总体倾向是刚性过强、柔性不足,缺乏灵活性,直接影响了预算资源配置和考核评价作用的充分发挥,成为企业变革和发展的阻力和障碍。作为一种弹性的、动态的作业基础预算管理体系,作业基础预算(Activity-Based Budgeting,简称 At present, the overall tendency of China’s enterprise budget management is rigidity, lack of flexibility and lack of flexibility, which has a direct impact on the full deployment of budgetary resources allocation, appraisal and evaluation, and has become the resistance and obstacle to the transformation and development of enterprises. As a flexible, dynamic base operating budget management system, job-based Budgeting (Activity-Based Budgeting, referred to as