The Application Research Of "Beyond Budgeting" In The High And New Technology Enterprises

Along with the new technological revolution，High and new enterprises have becomeone of the most active factors In this age, and it presents many new features Compared withthe traditional enterprises，Simple generalization is “high, sophisticated, sharp”， Whetherorganizational structure, staff quality, management focus are different from the traditionalones，For example, high-tech enterprises emphasize organizational flexibility，High-qualitystaff，strong individual performance as so，It can be said that whether the enterprise’s externalenvironment or the internal environment have undergone significant changes，Ever beenonce esteem for enterprise management and made great contribution to the development ofthetraditional budget management method in the hith-tech enterprise in the implementationeffect is far form ideal, even many large companies have abandoned the traditionan budgetmanagement.Modern enterprises face more complex internal and external environment, traditionalbudget management suffered seriously challenged，Using a set of alternative managementsystems-surmounting budget point of view arises at the historic moment,1998in EuropeCAM-I set up “the surmounting budget round-table”production-study-research Cooperationorganization， the official put forward the concept of a surmounting budget As forsurmounting budget management this manangement idea fits of China’s hith–tech enterprises?This is what we should solve the problem.This paper firstly summarize the hith-tech enterprise’s unique characteristics，Thentraditional budget management and surmounting budget historical development and systemstructure is analyzed and on the basis of analyzing the traditional budget management andthe essence of surmounting budget is different，Explain the traditional budget does not adaptthe developmentof High-tech enterprises will transcend budget management theory isintroduced, and combining the high-tech enterprise in the specific case for analysis,explainsfrom traditional budget management to transcend budget management of the businessenterprise the achievements and verifies the surmounting budget management is a set of suitable for high and tcehnology enterprise’simportant management tools, this article with thenew viewpoint in high-tech enterprise exploration beyond the budget for the management ofapplications, the management of China’s high-tech enterprises provide some Suggestions.