| In this paper, the connection between enterprise culture and comprehensive budget management is analyzed. we show the effects of corporate culture to budget target, budget participation and budget slack of comprehensive budget[0]. Based on the enterprise culture construction, we present new ideas and insights of improving comprehensive budget management efficiency.Under comprehensive budget management, the staff know goals of enterprise and themselves. That completely regulates the relationship between responsibility, right and interest, effectively combines the goals of enterprise and personal and connects the value outlook of enterprise and personal in order to form shared value outlook. In addition, as property of whole staff participation in comprehensive budget management, comprehensive budget management defines each employee's position in the enterprise and behavior scope, standard and consequence in the forms of institution through defining their respective positions, responsibilities, rights, interests, then comprehensive budget management becomes code and standards of behavior which mutually echoes and penetrates with enterprise culture in the process of daily management in enterprise and deepens and consolidates enterprise culture. Moreover, in order to determine the form of determination of enterprise budget implementation program and how to determine it, it must be considered enterprise culture foundations and it will actively construct the enterprise culture to meet the need of enterprise strategy development. In concussing, once scientific comprehensive budget management is effectively implemented and well generalized, it will have important effects: firstly, it will be significant in determining both value outlook and code of behavior and management concept of enterprise; secondly, it will be the important power to the shaping of enterprise culture; thirdly, it will successfully evolve to enterprise culture in its incessant process of executing and encourage staff autonomous venture; and furthermore it will successfully push the sustainable development of enterprise business activities.So, enterprise culture has an important effect on the validity of comprehensive budget management. Good enterprise culture means not only smooth enterprise information feedback but also timely and accurate budget feedback. Thus it will be possible to solve budget target tightness problem better. Viewing budget slack from the angle of enterprise culture, the reason of budget slack is included in enterprise culture. There are different budget slack reasons under different enterprise culture. But good enterprise culture can overcome budget slack problem in a certain extent. The participants' behavior, during the process of budget participation, is affected by not only their character but also their value outlook. And value outlook is the core part of enterprise culture. Thus good enterprise culture is helpful to the form of internal focus administrators and is beneficial to the form of active administrators and positive incentive administrators.By applying these conclusion, comprehensive budget management and enterprise culture of Goldensky Technology and Science Co. Ltd are analyzed and present improving ideas in the last part of the study. |
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