Through the analysis of the problems of traditional budget, this paper introduces two kinds of popular modes to make up the drawbacks of traditional budget management, namely"improve the budget"and"beyond the budget". Aiming at the existing problems in the budget management in China, combined with the research of foreign scholars and analysis of the market environment Chinese enterprises are facing, this paper attempts to explore a budget reform direction that suitable for China's national conditions.%本文通过对传统预算存在的问题进行分析，引出了当前较为流行的两种弥补传统预算管理缺陷的模式，即“改进预算”和“超越预算”。针对我国预算管理中存在的问题，结合国外学者的研究及我国企业目前面临的市场环境分析，试图探索出适合我国国情的预算改革方向。
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