An Analysis Of The Evolving Path And Driving Factors Of Enterprise Group 's Budget Management

Budget management plays an important role in the actual management and cost control management. It is not only an effective way to deal with resource allocation in the complicated and changeable business environment, but also a guarantee of reducing the business risk effectively. The budget management of the enterprise is developing with the change of internal and external environment, and not even a budget can always be adapt to enterprise development, which requires enterprises to reunderstand the budget and make a systematic research on budget management of enterprises. Using case study method, on the basis of a review of the literature,this paper divides the stages of the developing erterprise budget, analyzes the role of enterprise budget in various stages of development, and makes a review and summary on budget development path and the driving factors with related literature, using the HNA Group as a case, through the analysis of its development of budget, it comes to a conclusion that its budget management is a path that taking a strengthened budget balance and control effect at first, pursuiting strategic leading role in budget laterly, and promoting elaboration and informationzation continuously,then it studies the motivation of the budget development process intensively, analysis drive factors of its budget.Then it summers that the evolution path of the budget management reform of HNA Group is driving by the innovation of enterprise management, information technology and the development of group strategy. Finally,it analyzes the evolution path of the budget management reform and the driving factors of HNA Group, puts forward that the enterprise budget reform is effeted by the development of external and internal environment, summarizes the general rules of the change and development of enterprise budget, explores ways which is beneficial to promote enterprise group budget management level, and gives policies and suggestions on enterprise budget management, puts forward constructive opinions and research prospects.