Research On Optimization And Evaluation System For Corporate Strategy Budget Management Of Based On The Financial Risk Prevent

With the rapid development of global economic integration, corporates are facing the uncertain increasing factors, dynamic and complex characters of competition environment are quite distinctive. Especially the global financial and Euro crisis caused by the United States subprime mortgage in2008had a huge impact on the world economy, which emerged as a new form of the current global economic crisis, but also brought about great risk to the enterprise financial management. Strategic budget management is a procedure of internal management control, but also a set of systematic, strategic, humanization as one of the modern management pattern. Whether in corporations or institutions, whether in international or domestic, strategic budget management has play a big part in the promotion of the whole economic activities, risk-averse economic crisis and financial crisis and strengthening the financial management of enterprise. With the development of modern finance theory, strategic budget management are developing from the original plan, coordinate and production function, then turn into the operating mechanism of a comprehensive strategic approach to adopt with control, motivation, evaluation function, which is the core of the internal control system of enterprise. Today, through many times of change and innovation in content and form, the application of strategic budget management theory in enterprises has been completed, developed a relatively mature theory system. Currently in developed countries large enterprises adopting this method all along has achieved good effect on strengthening enterprise management control and against enterprise financial risk. Since1990’s, some domestic large and medium-sized enterprises and corporation groups have been successfully implemented the strategic budget management, achieved significant benefit, greatly promote China’s economic and social development.However, due to the time of economic system reform in China is relatively late, the pace of economic reform is relatively slow, coupled with the relatively weak economic foundation, the application of strategic budget management in the enterprises of our country is not universal, relevant theoretical research is relatively backward, most research on strategic budget management is based on the theoretical description, from a technical analysis dimensions of strategic budget management of enterprises less fruit. In the process of practice, even if is the implementation of strategic budget management of enterprises, there is a big gap between the level of its application with the developed countries, many theoretical knowledge and practical operation of strategic budget management problems needs further study and clarification, strategic budget management evaluation system of science and rationality are yet to be improved, especially in the background of global financial crisis, to study how to prevent financial risk to start from the perspective of evaluation and optimization of enterprise strategic budget management problem, is the problem to be discussed deeply to. In this paper, the prevention of the financial risks of strategic budget management research evaluation system and Optimization Based on, it is the actual situation of the global financial crisis under the background of economic integration based on the actual situation, through the study of strategic budget management of enterprises in China, construction of financial risk prevention system based on the strategic management theory, to provide theoretical guidance and decision-making reference for the enterprise strategic management and budget managementIn this paper, starting from the angle of financial risk prevention in the course of the study, using the literature study, theoretical research, system design, empirical research, case analysis and other methods, linking theory with practice, the enterprise strategic environment and enterprise budget management system together, first with the emergence and development of the theory of budget management, the budget management theory divided into the cost budget management, financial budget management, taking the goal profit oriented budget management and strategic budget management in four stages, and on the basis of comprehensive review the recent studies on strategic budget management of the relevant theoretical research results, has conducted the thorough research on concept abroad, budget management, budget act of agency incentive, budget impact on organizational change, budget and strategic coordination, and got a series of achievements. The article from theory and practice two aspects summarized the present research situation, suggestions for the improvement of budget management at home on the traditional budget management and the critical theory of the proposed.Secondly, the paper analyzes the connotation of the financial risks of enterprise characteristic, enterprise of the causes of financial risk, financial risk, expounds the strategy and budget management theory, strategic budget management with the basic connotation, strategic management and budget management interface procedures, put forward to build strategic budget management from the perspective of the significance of the prevention of financial risk, defines the concept of financial risk prevention strategy based on the budget management, constructs the basic framework of financial risk prevention strategy of budget management based on.Third, combined with the practical background, dynamic complex is the basic background of enterprise financial risk prevention strategy based on the budget management, value creation is the basic goal of the financial risk prevention strategy based on the budget management, real-time control is the basic demand of strategic budget management based on financial risk prevention, between the three complement each other, internal contact, were formed based on the background of financial risk of strategic budget management system. Based on the game theory, analyses the strategic budgeting, budget execution, budget supervision strategy strategy and different information conditions of strategic budget management state, thus put forward strategic budget management, financial risk aversion mechanism of prevention methods and main performance.Fourth, this paper constructs a financial risk evaluation system based on strategic budget management, analyzes the financial risk of strategic budget management system that based on the elements, the prevention of the financial risks of strategic budget management system is mainly composed of the basic factors, development factors and combination of factors based on three components, the basic elements include the budget process, development of elements including budget organization and budget system, budget environment, the combination of factors mainly include the enterprise strategy, enterprise culture and information communication. Each element in the self catalytic circulation at the same time, form cross catalytic cycle, to promote enterprise development and improvement of the budget system, and real-time feedback and improve the process of the development, to optimize the elements of cooperation, but also to achieve the maximization of value creation, thus to promote the budget management system towards the circulation development high level. In determining the evaluation index system, using analytic hierarchy process and principal component analysis, the relevant data obtained through questionnaire survey method, launched on the evaluation of the financial risk prevention strategy of budget management system based on the important degree, different elements of the financial risk prevention based on the practice of enterprise management, and provide guidance for. In order to further explain financial risk factors based on the system, using the method of neural network and evaluate financial risk of strategic budget management system based on the elements, found that this structure has the factor system of built space to optimize.Fifth, based on the conclusion of the proposed budget, from the strategic target, strategic budgeting, budget execution, budget strategy strategy, strategy, strategy of link budget budget evaluation, strategic budget environment six aspects to further optimize the basic measures system of strategic budget management based on financial risk prevention. The application examples of financial risk of strategic budget management system based on HR, in a more systematic, more global view of strategic budget management in enterprise, financial risk prevention strategy of budget management based on enterprise development strategy, the implementation of budget management as the guide, is an effective management control means, is at the core position control strategy of enterprise operation and management, to promote the enterprise budget efficiency, plays a very important role in the prevention of financial risks.The innovation of this paper is mainly reflected in the following three aspects.(1) the strategic management, budget management, financial risk management, the three organically, system construction of financial risk of enterprise strategic budget management based on the basic framework, this study from the perspective of choice is still rare in china. Based on the evaluation of the performance of the enterprise budget management from the view of financial risk and strategic management is still a major problem with the exploration of the. At present domestic strategic budget management and prevention of financial risk combining research results are rare, a few research achievements of theory only level are not deep. This article from the perspective of financial risk prevention, through the analysis of strategic management and budget management has the relation theory, mechanism of strategic budget management to avoid the financial risks of enterprise is expatiated, system construction of financial risk prevention strategy of budget management theory framework based on, for the current enterprise financial risk management and strategic budget management provides a a new research perspective.(2) in practice, many domestic enterprises in the budget management practice is still in the traditional budget management level, constitute the financial budget of enterprise of our country seriously exceed the standard, a great threat to the sustainable development of enterprises, to the enterprise management bring great financial risk. In the process of research system is studied, the mechanism to avoid the financial risk of strategic budget management to launch the game of strategic budget management analysis, combined with the financial risks from the perspective of building a strategic budget management performance evaluation system, puts forward specific countermeasures and suggestions of strategic budget management optimization, make the content description level in technology and analysis the decomposition level by the fuzzy concept and theory of traditional.(3) the research methods in the application of game theory to analyze the connotation of the strategic management theory, the questionnaire survey method to obtain empirical data, constructed using the method of neural network, the evaluation index system of strategic budget management risk prevention based on the evaluation, prevention of financial risk of strategic budget management system use case analysis methods based on the analysis of the HR company from the traditional budget management to improve the process of strategic budget management, the method in the study to theory and practice.