The Construction And Application Of Beyond Budget Model In Enterprises

Beyond budget model is a comprehensive enterprise management model which could not meet the needs of enterprise performance management and market competition.It aims to solve the problem like that traditional budget and strategy are out of line,budget slack and traditional budget cost lots time and energy.The members of "Beyond Budgeting Round Table" had about 50 enterprises from UK when it established,then developed to other European countries?the United States and Australia.In the past five years,more and more enterprises abandon the traditional budget management and look for new budget management model.The theoretical research and practical application of beyond budget will be the support to enterprises.Three different types and sizes enterprises will be studied in this paper.On the base of the existing theory researches and methods,the practical application of beyond budget has been sorted out.The problems that the reasons why enterprises turn to beyond budget?what changed when they use beyond budget method and what kinds of management tool to choose are analysis.The answers of above questions show that beyond budget model is applicable in Chinese financial work,according to the research of beyond budget has important theoretical and practical reference significance for China's enterprises to carry out the reform of budget management system in the market economy competition environment.Beyond the budget management in the initial stage in our theoretical study,practical applications are mainly in local and exploratory process,continue to study for beyond budgeting theory,to solve our country enterprise plays an important role in the present stage facing budget rigidities.By using the theory of beyond budget,through rolling budget,multi objective comprehensive evaluation,incentive mechanism and other measures to promote China's enterprises in the market competition rejuvenated.