中文摘要：

基于管理控制的视角，借鉴以往管理控制系统框架，本文构建了一个预算管理系统分析框架，该框架包括五大要素：基础环境、信息平台、技术方法、工作流程和作用效果。本文的意义在于：一方面，研究者可以用我们构建的框架来较为全面、具体地观察研究企业的预算管理系统，并基于这一框架将以往的研究结果构成一套完整的知识体系；另一方面，实务界人士可以对照框架分析企业预算管理系统的优劣，从而对系统进行改进。

英文摘要：

This article develops a comprehensive theoretical framework of budget management system in a perspective of management control. Our framework comprises five major elements： fundamental environment, information platform, technical method, working process and the effect of budget. We contribute to the literature in the following ways： on one hand, in accordance with the framework developed in this article, researchers can comprehensively and explicitly investigate the budget management system of a certain firm, and thus build up a complete knowledge system; on the other hand, Practitioners can analyze the strength and weakness of a firm＇s budget system based on this theoretical framework.