The Research On Risk Avoiding Of Comprehensive Budget Management System

As one of the enterprise management controlling system tools, comprehensive budget management system plays a fairly important role in the processing enterprise strategy, controlling the operation and expanding the resource-allocation efficiency. To design and effectively apply the comprehensive budget management has been an international usual practice in financial system of the present enterprise. Meanwhile, the violent changes in international economic environment brought the new challenge to the traditional budget management system. Therefore how the traditional budget management to adapt to all the challenges especially when the indefinites of the operating enviorment of an enterprise enlarged, the competetion between enterprises intensified, and the operation risks increased. In this paper, the writer take using the theories and methodes of risk management and designing the riske-evading of comprehensive budget controlling system as the maim content.Firstly, in the paper, the presents study on comprehensive budget management system is analysed by combining the analyze of present comprehensive budget management system to point out the disadvantges in risk controlling. And then ,the possibility of integrating the risk evading and comprehensive budgement management is studied next, based on the new model of enterprise management, the organization system which includes the comprehensive management and risk management is disigned. By combining the study of operation: the budget play and risk awareness, budget processand risk controling, and budget evaluating and risk warning. At last, the system is applied and proved in an enterprise in xi'an for its correction .