The Research On The Suitability Of The High-tech Enterprises Beyond Budgeting Management

Beyond budgeting theory is a kind of management accounting tools integrationmode for the disadvantages of the traditional budgeting lack of flexibility anddisconnected from the enterprise strategy, and it is constantly developing. At the sametime, with the knowledge economy brought in and enterprise internal and externalenvironment has changed ultimately, the traditional budgeting management which isin the leading position of enterprise management can’t meet the demand of theenterprise management because of its inherent defect increasingly. High-techenterprise due to its inherent characteristics such as high risk, high investment, highincome, knowledge and technology intensive, to some extent, it is extremely agreedwith the beyond budgeting theory. Therefore, combined with the practical situation ofthe high-tech enterprises, it is of great significance to use the thought of beyondbudgeting into the high-tech enterprise in China and find out it whether can usebeyond budgeting management mode.This paper have a introduction of the high-tech enterprise beyond budgetingmanagement related theory, proceeds detailed analysis of high-tech enterprises and itscharacteristics, and expounds the traditional budgeting management theory and thetheory of beyond budgeting management, and provides a theoretical foundation forthe suitability between the high-tech enterprise and beyond budgeting management.On this basis, through the discussion of deficiencies about traditional budgetingmanagement of high-tech enterprise, from the budgeting management environment,operating management risk and budgeting management subject of high-tech enterprisethree aspects the paper has a theoretical analysis for the requirements of high-techenterprise to the budgeting management system. Further, combined the advantage ofbeyond budgeting management mode with the range of application of beyondbudgeting it emphatically analyzes the suitability between high-tech enterprises andbeyond budgeting management mode. Finally，the paper has a preliminary analysis onbeyond budgeting management system of high-tech enterprises and analyzes usingtools for the system and implementing guarantee for the system. Meanwhile, therelevant applications of beyond budgeting management system in the high-techenterprise have been discussed in this paper.