The Research On Enterprise Budgeting Management Based On Game Theory

The Enterprise Budget Management is a tool that will improve the management level, the efficiency of the operation and increase the value of an organization by controlling, estimating and promotion etc. The budget management in enterprise and its theory are increasingly developing in the western nation. Many multinational corporations take the budget as the basis of business management controlling and achievement appraisal. With the foundation of socialist market economy, budget management attracts attentions of all kinds of enterprises more and more. And budget management has come into practice regularly. However, it is certain that many problems exist in this process. Perfection of budget management has been one of several focal questions many experts and scholars concern with. Based on principal-agency, the thesis analyzes budget management system from the angle of game theory. Firstly, the thesis accounts for the formulation of game, players and game relations in this process. And then it designs static game model and dynamic game model between players. The models show the players how to select respectively under certain circumstances. Finally, according to the analysis above, the author bring forwards some suggestions on establishing and perfecting this system.