Research Of Comprehensive Budget System Based On Corporate Social Responsibilities

As an important tool of corporation internal management,comprehensive budget management is the connection between company strategy and daily operation including controlling,motivation,evaluation and a series of functions.But the traditional comprehensive budget management can no longer meet the needs of company management because of the fierce competition brought by economic globalization. Corporate Social Responsibility concept continues to heat up recently, which break the original balance of internal corporate management and resulted in a strong impact on the traditional value system of corporate.Comprehensive budget management has a overall and complete framework and regulations which is the basis of the adoption of new management tools.Moreover,a CSR model lacking internal management support is not operational.Only combine CSR into essential existing enterprise management tools can supervise the performance of CSR.As a result the integration of corporate social responsibility and management tools is inevitable.CSR connects corporate exogenous variables, such as environmental, social to the internal management.As the support the corporate strategic objectives the CSR based on the perspective of comprehensive budget system bring the idea of social responsibility into budget and achieve the supervision of corporate social responsibility.On one hand, as the mainstay of the economy of society, micro-enterprises has the obligation to carry out social responsibility.Corporate social responsibility is an important prerequisite to build a harmonious relationship between company and society.On the other hand, social responsibility will bring company own interests in the long term.This paper analyzes the existed research of comprehensive budget management and corporate social responsibility, build a comprehensive budget management system based on social responsibility.This overall budget system contains three aspects which is the community-based environment,the organization of overall budget and circulatory system.The comprehensive budget system based on CSR keeps the traditional budgeting process and bring the external stakeholders such as the employees union, suppliers, community councils, the Environmental Protection Agency and other relevant parties into comprehensive budgeting system by breaking through the traditional enterprise organizational boundaries.These external stakeholders is involved in the process of budgeting making and supervision.The comprehensive budget system based on CSR is designed to control and supervise the corporation fulfillment of CSR and achieve common sustainable development of enterprises and society.