Research On The Legal Problem Of Rights And Interests Protection Of Personnel Sent Abroad

Total budget management (TBM) means a management process in form of numbers to plan and control the corporate operations and relevant financial activities in the future in line with the corporate strategy. With the emergence of modern firms and the separation of ownership and operation, TBM is becoming more and more important. It has been a universal way of corporate management in Western countries. With the increasing development of economy, TBM is gradually recognized in China.The role of budget management in modern business world is deeply influenced by the variables of business management thinking, business operation modes and business environment. It has generally experienced four stages in the history of business development: the extending stage of accounting management functions, the program and control of material resources, the planning and control stage of organizational resources, the post-budget management stage. Modern budget management, as a system and method of the internal control and operation management in modern firms, is the success guarantee of corporate strategy, the control mechanism of total binding force control. It also has the properties of coordination, human resource management and transition cost reduction.The implementation of budget management should focus on strategy, and the budget starting point is defined according to operation characteristics and market environment to choose the suitable budget management patterns. There are various budget setting process and methods among which enterprises can choose in accordance with different needs. The budget should be strictly followed once it is approved. Adjustment is allowed only when there are objective changes. The budget evaluation is also an indispensable process for the successful implementation. The achievement appraisal of the staff and proper reward will make the most of corporate motivation mechanism and restraining mechanism so that the budget management can move in a virtuous circle.Former literature on budget management mostly focused on practical usage. This paper makes some theoretical research on budget management using the theories of system economics and corporate strategy. It proposes that corporate strategy is the core of budget management. Game theory as an important economic theory has not yet been introduced into the research of budget management. The author tries to make a7breakthrough to analyze budget management with game theory. The paper points out that budget management is a dynamic game of incomplete information and discusses that with models. Finally the paper explains the budget management theory in the practical budget implementation of a large tobacco firm.