Theory And Practice Of New-concept Budget Management

Since budget has been applied in enterprise from 1920s, with the development of management subject, the technique of budget has tends to be mature now, but budget is still oriented as an instrument of management accounting. In 21st century, high-new technique will develop fast, the society will be transformed from industry society to knowledge-economy society, and the information revolution represented by computer, communication and network technique will put forward new requests to modem management accounting in theory and method, therefore, budget management will be endowed with new meaning and mission.Based on budget-controlling theory, this paper aims to set up an all-round and systematic theory model by extending in length and breadth and make budget management go up to a management idea from a management means to meet the demands of social environment and organization framework variation to management accounting. By comprehensive summary and specific analysis, combining demonstration and theory analysis, the author establishes a new-concept budget management model beginning with enterprise vision and mission, spreading to the outside, by macrocosmic strategic budget and completing neutral cycling budget and microcosmic basic budget one by one. The whole process is supported by behavior budget, the duty is undertaken by social budget, and finally the whole budget is completed by all- round budget At the same time, the author makes practical application in CPA office which represents the knowledge economy. Correspondingly, the author sets up a series of index systems.By study the author finds: it is a good method to dig and find the potential resource based on the foundation in the innovation of management idea. Budget management has this kind of potential. Comprehensive budget management has tends to be mature in technique and method, but it still can not satisfy the request of management accounting. It is very necessary and effective to put forward new-concept budget management theory based on macro- neutral- micro, in view of process behavior, duty society and budget all-round. In practice there are still some problems to be solved, but this theory represents the direction of budget management, so it will play more and more roles in management in the knowledge economy society.