在《整合预算:基于预算的业务重构》一文中,笔者简要说明了在预算管理的条件下必须对企业的组织进行再造,也就是说企业已有的组织体系必须按照预算管理的要求重新构造。可以说,由于进行预算管理便会引起企业组织体系的根本变化,这种变化不仅表现在企业组织体系的结构上,而且也表现在组织单元的设计上。 In “Integrated Budget: Budget-Based Business Reconstruction”, the author briefly states that it is necessary to rebuild the organization of an enterprise under the condition of budget management. In other words, the existing organizational system of an enterprise must be reconstructed according to the requirements of budget management . It can be said that due to the budget management will cause the fundamental changes in the organizational system of enterprises, this change not only in the structure of the enterprise organizational system, but also in the design of organizational units.