| As an important part of enterprise management,the budget's status is more and more recognized widely.Firstly,a sound budget system can effectively strengthen the internal control system of enterprise;also can improve the management efficiency.Secondly,as a means of strategy,budget can ensure the operation activity aim at the long-term goal.To some extent the budget can effectively control the financial and business risk.From the above,these are the reason why more and more companies are trying to improve their own budget system.But there also are more questions about comprehensive budget.Why budget face so many predicament?Since the information age is coming,social elements face more and more fierce competition.Then a fire-new model bring a fresh air for budgeting,it is beyond budgeting.Recently,some foreign enterprise has started in different ways to give up the traditional budget management,try a new ways of budget management,this is beyond the budget management,and the company performance got different degree ascension.Beyond budget management is earliest proposed by two British scholars,and now has been preliminary extended to outside of the UK including many European countries.The first part introduces the background and significance?research methods and the main content of this paper.The second part mainly introduces the theory of budget management at home and abroad.In this part a systematic budget management theory is shown.The third part is the theoretical basis of the paper,beyond budget management and comprehensive budget management is introduced for a deeper research.The fourth part is case study,base on the different budget management of Jinxiu Company,the paper trace on the implement of beyond budget in its company.The fifth part summarizes inspiration of the case study and point out the path for the company of our country.The main contribution of the paper is to get the inspiration of budget management reform for our country,and point out the path to go. |
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