1. Therefore, corporation should would innovative and aggressive abilities, organizational self-identity, and brassbound honcho of corporate culture before execrating the budgetary system. Meantime corporate should enhance budgetary participation and strengthen budgetary control, during the execution of budgetary system, and then will increase performance.
因此，企业在实施预算制度前，应塑造创新与积极程度、团队导向、组织认同与严格监督的企业文化，而在实施预算制度时，除了应提高预算参与程度，也应加强预算控制程度，如此将可提高绩效。