The Research On Improving The Budget In AVICIT Based On Contingency Theory

With the progress of economic globalization,the competition facing enterprises is aggravating day by day.It is an urgent issue to strengthen the management of enterprises and enhance the value of enterprises.Total budget management is not only a part of the internal financial management,but also a comprehensive management system that enhances the management level and value creation ability.However,the actual effect of the overall budget management is not satisfactory.There are many problems such as the disjunction between the budget management and the strategic objectives of the enterprise,the rough budget preparation method,and the poor budget implementation.AVICIT is an early-stage military enterprise with comprehensive budget management.Although it has many years of management experience in budget management,there are still many problems in its implementation,which seriously affect the efficiency and strategic goals of enterprise management.The emergence of the theory of contingency has made the AVICIT find a new way when it comes to comprehensive budget management.According to the three dimensions of the contingency theory,the problems existing in the management process of the engineering center were analyzed from the overall budget management environment of the AVICIT,the structured description of the budget preparation task and the authoritative aspects of budget execution.Through the analysis,it is found that there are major problems such as poor budget management environment,unclear budget preparation tasks,lack of authority in budget execution and assessment,and formality.Finally,on the basis of budget theory and contingency theory,the current development status of China Aviation Technology Information Center and the strategic development direction of AVIC,from the improvement of the budget preparation environment of the AVICIT,improvement of budget preparation methods and processes,and improvement The authoritative aspects of the implementation of the budget task proposed a set of practical and comprehensive budget management improvement plans that meet the characteristics of the military-industrial enterprises for the AVICIT.The research in this paper not only further improves the overall budget management process and mechanism of AVIC IT Center,emphasizes the cooperation between various departments and members in IT center,but also promotes the operation cost reduction and business efficiency of IT center China Aviation Industry Corporation reform and development and innovation,with a positive meaning.At the same time,the research results of this article also provide reference for the effective implementation of the overall budget management in the related industries.