Research On Problems Of Enterprise Budget Management Based On Economics

As one of modern business management mechanism ,the budget managementpossesses effect characters such as machine-processed nature, strategy and comprehen-siveness that other means can not replace. It is necessary for building and perfectingmodern enterprise system to build a scientific budget management system. Layingdown and enforcing effectively comprehensive budget management has become akind of international practice. Almost all enterprises are all carrying out the budgetmanagement in the western advanced nation.In China the science and importance of budget management have beengradually understood by the most of business of our country. So more and moreenterprises implement their own budget management. These businesses have littleexperience and time in the practice of budget management. They inevitably fall acrossmany problems and deficiencies .We should study budget management more deeply.For a better research of application of budget management in the enterprise thistext is divided into three parts on the structure .The first part which is the forewordexpounds the research appearance, research meaning and research method etc. In thesecond part of the thesis, the basic theory of comprehensive budget management isexpounded. From the third part of this thesis, I begin to analyze the budgetmanagement with economical theory. The part firstly illustrates economical basis ofbudget management and the relationship between them. Secondly, it chiefly explainsthe essence, the function of budget management,and details present situation ofbudget management in domestic enterprise.The part lastly purposes some constructivesolutions.Former literature on budget management mostly focused on practical usage.This paper chiefly makes theoretical research on budget management .I hope thatdiscussions and research could do good to the development of both theory andpractice of budget management.