The Running Rode And Relevant Theoretical Research Of The Budget Management Of The Enterprise

Budget Management is one of methods which are used inside to manage andcontrol enterprises．It has played an important role in the development of modernbusiness.Nowadays as part of modern enterprise management system BudgetManagement universally adapted by the corporation of large and moderate scale inwestern developed countries．However we should study how to build a runningsystem of budget management which adapt to the change of environment． In China the science and importance of Budget Management have been graduallyunderstood by the most of business of our country．So more and more enterprisesimplement their own Budget Management.These business have little experience andtime in the pratice of Budget Management.They inevitably fall across manyproblems and deficiencies ．We should study Budget Management more deeply． As main part of management accounting Budget Management bases onmanagement science．This paper connects Budget Management with the developmentof management science such as strategic management ,reorganization and activityanalysis． This paper firstly analyses the background of Budget Management on the basisof theory and reality and explicates the intention of Budget Management whichcontains its definition and characteristic．Then chapter Ⅳ ,the focal point of thewhole paper ,inquires into some important segments in how to build BudgetManagement system which contains the organized system ,the content system,themethods system,the adjusting and controlling,the testing and assessingsystem ．Chapter Ⅴ elaborates the present conditions of Budget Management inChinese enterprises by means of investigation data and rasises some present problemsand ways．...