| Since 1990s, the social economy from the industry economy age to the information economy time's transformation, the condition of business which the enterprise has located in,it's uncertainty and profession competitiveness is day by day fierce, the market demand tends to the personalized development, regardless of being"the opportunity operator"or"the product operator"has arrived at the crossroad street intersection. How to use many year's accumulations, obtains the next round development in the new living environment, obtains the sustainable growth, is life and death challenge which the current Chinese Native Enterprise faces. Famous scholar David Otley believed that stems from the decentralization control thought , the budget control system is one of a few management control methods which combine the key factors of an organization into one control method. Therefore,the establishment of a budget system takes the value maximization as the goal, carrying on the entire process budgetary control of creation of value and appreciated value, its significance is very obvious.This article based on the valuable budgetary control, thought that take the enterprise's value sustainable growth as the guidance, seeks for a new value growth way of the solution of the difficulty our country Enterprise confronts mentality. Regarding the research subject, uses for reference domestic and foreign in view of the budgetary control research results, take our country business budget control's practice condition as the breakthrough point, we choose budget implementation effect do the trick and the case which paid equal attention to the enterprise value management and the sustainable development, carriying on detailed empirical research and theoretical analysis, consummated the budgetary control for the enterprise to provide the reference, also has provided the valuable suggestion for our country business budget control's practice. Therefore, this article has utilized the literature analysis and the case empirical study method.This paper has five chapters. The first chapter introduced the research background, the significance, the structure and methods of this paper. The second chapter, mainly carried on the domestic and foreign literature of budgetary control summarized the correlation theories advancing the value sustained growth budgetary control theory. The third chapter elaborates its necessary. The fourth chapter discusses its content and the characteristic, and carrys on a case study. The five chapter in accordance with results of the former study, proposes some policy suggests. |
