预算管理主要受环境不确定性、人性和信息不对称三个因素的影响,而信息不对称又可以归结为环境不确定性和人性,因此,直接驱动预算管理变迁的是环境不确定性和对人性的认识。100多年来,由于外部环境不确定性的逐渐加剧和对人的认识逐渐加深,预算管理由经典预算经过两次完善,最后发展到 Budget management is mainly affected by three factors: environmental uncertainty, human nature and information asymmetry, and information asymmetry can be summed up as environmental uncertainty and human nature. Therefore, the direct drive to change the budget management is environmental uncertainty and Human understanding. For more than 100 years, due to the gradual aggravation of the uncertainty of the external environment and the deepening of awareness of people, budget management has been twice refined from the classic budget and finally developed