Contorl Mechanism Of Budget Management In Enterprise

Budget management is one part of internal control methods in enterprise .It has been a kind of modern management mechanism that is adopte-d widely by foreign large and middle-sized enterprise. At present, it has bee-n spread in some of Chinese enterprises and plays an important role in enterprise management. But budget management hasn't been set up to most enterprises.By analyzing the theory of control and budget management, this articl-e puts forward a point of view that budget management can be a control mechanism and used into enterprises management as "a internal mechanism". By this means, modern enterprise management will attain a realm of "managing enterprises by doing nothing". Then, this article sets up a basic framework of budget control mechanism .At last, this article points out the w-ay to deal with the questions which some enterprises in our country come across during the course of setting up budget control mechanism.