Budget System Research Of JE Base On BSC

Since budget management was founded in the 1920s, after nearly a hundred years of practice, it promoted the development of modern business enterprise management, has become the standard tools. However, in recent decades, some of which exists in the discussion of the inherent limitations is getting worse, need to use the new management tools or improve it. The birth of the Balanced Scorecard provides new ideas for the improvement.In this paper, author tries to introduce budget management theory, its advantages and limitations clearly, at the same time, through the introduction of the Balanced Scorecard, author explains the Balanced Scorecard can be used to modify the traditional budget management in some of inherent limitations, to achieve the connection between the overall strategy and budget Management.JE is a joint venture, its budget management is comprehensive and meticulous, has enough analysis, but also has a lesson of defeat implementation on the strategy planning, now the biggest problem is the budget out of line with the strategy and the budget can't provide long-term motivation obviously. In response, first of all, author leaded the Balanced Scorecard into the budget system, analyzed JE's advantages and disadvantages overall, designed new business development strategy, and through the strategy of decomposition, identified a number of strategic themes. And then designed for these assessment targets, objectives and action plan. The third, set up annual budget according to the expenditure of action and progress of the preparation. Finally, close the strategic management cycle by doing performance assessment and strategic analysis.Based on theory and practice method, through the specific application of the Balanced Scorecard in JE, author would like to achieve the enterprise management solution of practical problems. At the same time, Particularly in China, many enterprises are facing the same management issues, JE's experience gained from practices will provide a reference to them, maybe they can find better solution to solve these problems.