摘要: Board approval of an operating budget, a traditional exercise board authority, can trivialize leadership and stultify managerial prerogatives. Considered within new governance paradigm, conventional budget is not only unnecessary, but dysfunctional. This article argues that boards should proactively establish policy for financial planning then require administrative budgeting throughout the year to meet criteria. The result stay focused on bigger issues, particularly program priorities goals, leaving managers authority create adjust budgets boundaries.