| As one of the effective enterprise management means, budget management plays an important role in improving business efficiency and effectiveness, controlling the enterprise risk and achieving the corporate strategic objectives. However, the implementation of the budget has been less desirable, and many problems exist in budget management, such as budgeting unreasonable, arbitrary execution, budgetary slack, the growing threat of budget risk. In order to insure the implementation of management objectives, managers must carefully examine those existing problems and manage the budget risk effectively from the view of risk management. It also becomes a hot topic for many scholars. It will contribute to the successful management of budget risk if identify the risk and establish a scientific, applicable risk assessment mechanism. It makes sense to ensure the effects of budget implementation.Analysis of the budget management theory and risk management theory, researching enterprise’s budget risk management system can be established based on effective risk management tools and methods. First, budget management and risk management theory are described, the definition and classification of enterprise’s budget risk can be given in accordance with the definition of the budget and risk management; Second, analysis of the manifestations, causes and consequences to the existed various risks can be given in order to form the risk list by analyzing literature and lessons. Budget risk questionnaire and criteria are established to put forward the enterprise’s budget risk identification program and preliminary recognition results by using expert investigation method; third, the using of fuzzy comprehensive evaluation to build enterprise’s budget risk measurement and evaluation model; Finally, building a budget risk prevention system from various aspects on the basis of discussion in the previous chapters,, and making specific proposals with the point of view of the internal management of enterprise’s.The conclusion includes definition and classification of the budget risk, comprehensive analysis of possible existed budget risk and establishing the budget risk identification and evaluation framework. It will give a help for an understanding of budget risk. On the basic of understanding, enterprises can manage the risk proactively to reduce or avoid risk in order to get a efficient budget, and make the budget become a competitive management control tool which will bring added value to the enterprise. |
