论文首先介绍了全面预算管理相关理论，分析了传统预算管理模式的不足和问题。

First, it introduces the theory of budget management and analyses the shortcoming and weaknesses of the traditional budget method.

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本文试图以价值链管理思想为指导，以传统预算管理方法为基础，对价值链预算管理方法进行了探索性的研究。

Directed by the theory of value chain management, this paper tries to do exploratory research into value chain budget management based on traditional budget management method.

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传统预算系统的弊端并非完全起因于预算管理系统本身，而是存在许多复杂的原因。

The deficiency of the traditional budget system is not result of budgeting management but the result of many complex causes.

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