The Study Of Corporate Budgeting Management System Based On The Theory Of Flexibility

Budget management is a modern enterprise management mode, as a kind of enterprise internal control method, it has the characteristics of strategic, systematic and humanistic. Budget is that it’s the importance of planning and control functions. Traditional enterprise budget management is based on a relatively stable business environment to produce, but with the increasingly complex enterprise internal and external environment, market competition is increasingly fierce, coupled with the study of environmental change is not enough, make the disadvantages of traditional budget management gradually emerge, one of the biggest disadvantages is that traditional budget rigidity can not adapt to changeful environment, makes the budget targets and results. Therefore, many scholars put forward "beyond budgeting" and "improved" budget, etc."Beyond budgeting" is aimed at the function of the budget cuts,"improved budget aims to reform the budget index system.Based on the flexible management, budget management, on the basis of relevant theories, by comparing the traditional budget management mode and the differences of flexible budget management mode, combined with the flexible definition, analyzes the necessity of flexible integration of management and budget management. And, in this enterprise flexible budget management goal, on the basis of the principle of flexible budget management system for the enterprise to set up a flexible budget management system is constructed, and the specific content of each part is expounded in detail, and then take advantage of economics, the marginal utility theory of flexible budget management to the enterprise flexibility are analyzed, in order to measure the effectiveness of enterprise flexible budget management. Finally puts forward the enterprise implements the flexible budget management from several aspects related to environmental improvement. Thesis research and its achievements is to explore a suitable for modern enterprise budget management mode, for enterprise budget management research opens up a new train of thought.