Comparative study on the budgeting systems under pay-for-performance circumstances

由于日本公司实行绩效工资制度，预算目标的属性已经从中层管理规划的里程碑转变为评价个人的绩效指标。控制方式也从传统的过程控制转变为基于结果的控制，预算职能的重点也从规划/协调转变为控制。所有这些变化都表明，日本企业并没有摆脱《超越预算》一书中所讨论的预算功能失调的影响。混合动力系统可能是这些情况的解决方案。

As a result of implementing pay-for-performance systems in Japanese companies, the attribute of budget targets has been changed from milestones for middle-range management planning to performance indicators for evaluating individuals. The control mode also has been changed from conventional process control to results-based control and the focus of budgetary function shifted from planning/coordination to control as well. All these changes suggest that Japanese companies are not free from such dysfunctional effects of budgeting as discussed in Beyond Budgeting. Hybrid systems would be likely to be the solutions to these situations.