这就是卡彭特对预算管理所提出的轮廓。尽管在他的文章里找不到一个预算与编制预算之类的词,但是他们基本观点是同现代的预算制基本相同的。显然,在这里定额管理制中按任务将实际完成量同实物定额相对比的概念已经变为或者说已经升华成为某一会计核算期中 This is Carpenter’s outline of budget management. Although in his article there is no word like budgeting and budgeting, their basic viewpoint is basically the same as modern budgeting. Obviously, in this quota management system, the concept that the actual completion amount is compared with the physical quota has been changed or has been sublimated into a certain accounting period.