Carver J
Nonprofit Manag Leadersh. 1991 Winter;2(2):177-92. doi: 10.1002/nml.4130020207.
Board approval of an operating budget, a traditional exercise of board authority, can trivialize board leadership and stultify managerial prerogatives. Considered within a new governance paradigm, conventional budget approval is not only unnecessary, but dysfunctional. This article argues that boards should proactively establish policy for financial planning and then require administrative budgeting throughout the year to meet the policy criteria. The result is that boards stay focused on the bigger issues, particularly program priorities and goals, leaving managers the authority to create and adjust budgets within policy boundaries.
董事会批准运营预算这一传统的董事会权力行使方式，可能会使董事会领导作用变得微不足道，并使管理层特权变得僵化。在新的治理范式下，传统的预算批准不仅没有必要，而且还会产生功能失调的问题。本文认为，董事会应积极制定财务规划政策，然后要求全年进行行政预算编制以符合政策标准。其结果是，董事会能够专注于更重大的问题，尤其是项目优先级和目标，而让管理人员有权在政策范围内制定和调整预算。
