A Study On The Enterprise Budget Management By The Game Theory

The using of budget in enterprise has hundreds of years. And the budget management has become the necessary and foundation management system of developed countries. Budget management is also the method and instrument of managing enterprise by investors and managers. With the development of Socialist market economy in China, the budget management also becomes the necessary and foundation management system of our enterprise.Budget management is one of methods which are used inside to manage and control enterprises. It is also a system of management in modern enterprises, which reflects systematic, strategic, and humanist ideas of management. In essence, budget management is an effective method and important tool of realizing strategic planning and business objectives which is expected. In expression, budget management is worked out on the basis of a particular method and program by enterprises. It is used to restricting all the economic activity of enterprises in expected period, including detailed operating activities, investing activities and financing plans.Budget management is used in China less than in western countries, and even if it is used, there are many problems during the implementation. The article combines the budget with game, using game as a new trick in modern economy to discuss. Try to have a breakthrough and take some improvements.This article divides into six parts in the structure:In the first part of introduction explained carries on the budget management the game theory research goal and the significance, in to domestic and foreign budget management research narration foundation in, exposition the article research technique and innovation spot.The second part described the related concepts of budget management and the game theory. It is the basis of this article. It also introduced the relationship between the budget management and the game theory, it is the logic bedding of the following chapters.The third part discussed the problem of budget slack in the budget management. It elaborated the comprehensive budget management the budget relaxation question which exists in the application, has carried on the analysis using the gambling theory to the budget establishment and the content. This part is the basis of the following chapters.The fourth part is an important chapter. It proposes the comprehensive budget control system establishment and the consummation related measure through the previous part of analyses by three respects including supervision intensity, punishment intensity and the right incentives.The fifth part analyzed the game theory in budget management of A enterprise. And proposed the architecture of A enterprise budget management on the basis of the chapter above.The sixth part of basis preamble analyzed summary this article contribution as well as deficiency.This article mainly adopts the standard research technique, will budget the management and the game theory unifies conducts the research, take the contract thought research as the beginning, take the modern economic newest achievement game theory as the method, will try hard to have the breakthrough and the innovation. This article main contribution centralism manifests in budgets the management using the gambling theory to the enterprise to carry on the exploration, through the gambling model establishment research budget question, and proposed the correlation improvement measure in this foundation.