Research On The Construction Of Impersonated Budget Management System

Budget management is integral part of enterprise management, it plays an important role in efficiently programming and controlling finance activity, in collocating finance resource and reducing its internal organization costs and in realizing finance objective. At present there are still many problems about the application of budget management in our enterprises such as non-budget management, static-budget management and the eating from the same big pot budget management, which lead to the, budget management can't play proper role in enterprise management. So it is significative in the theory and the application for studying and constructing impersonated budget management system.Based on impersonated thought of politic-economics, principal-agent theory and action science, the paper uses impersonated budget management system as studying objective and discusses the topic into four parts. They are the introduction (the first chapterX theoretic problems about impersonated budget management system (the second chapter)- the framework of impersonated budget management system (the third chapter) and the institutional arrangement about impersonated budget management system (the forth chapter) . We attempt to construct a new system of budget management-impersonated budget management system-in order to provide another budget management method. The budget management system can properly solve the allocation of responsibility, rights and benefits in the budget management of the enterprises, which can realize the hard budget management constraints, so it can reduce the operation risks of the enterprises, enhance the effect of the management efficiency and benefit, and realize the maximization of the enterprises valuation.