The Research On Enterprises' Financial Budgetary Control Mode

In an enterprise, budgetary control mode is the comprehensive arrangement for plan and control of the future management, and it plays a quite important role in the inner management. Which is suitable for the development of enterprise can help the managers greatly in many aspects, for instance, management and plan; process controlling; achievement evaluation; and staff motivation, therefore, it becomes the core content of enterprise financial management. Enterprise financial budgetary control mode, which is for the comprehensive objective of a company, is based on the careful analysis of outer environment and inner structure of a enterprise, it efficiently organizes and takes good advantage of inner resources and capability of a company, and it guides the comprehensive strategies and policies of the management activities. Hence, the research on how to select the right enterprise financial budgetary control mode is not only of great theoretical importance, but also practical importance.Reflecting the course of relative research on budgetary management theory, this thesis explores the management theory of enterprise budget management theory and selection of enterprise financial mode, under the guidance of budgetary theory, trust-attorney theory and the control theory, it attempts to connect the degree of tightness of the budgetary quota with budgetary control mode; connect the category of enterprise with the budgetary control mode, and connect financial strategic goal with budgetary control mode. At the same time, it theoretically analyses the advantages and disadvantages of the relative budgetary control and varieties of budgetary control mode, as well as the representative cases, and then it analyses the problems existing in Chinese budget control mode.From the aspect of budgetary control mode theory, firstly, this thesis presents the function of budgetary control mode to the enterprise financial management, from this thesis; we know that budgetary control mode is based on the budgetary theory, control theory and trust- attorney theory. Secondly, this thesis divides the budget control mode into three different categories:(1) tight control mode and loose control mode, the degree of tightness of the budgetary control goal serves as the staffs' objective of struggle, as well as the standard for evaluation. (2) Centralized control mode, decentralized control mode and compromise budgetary control mode. The essential strategy for the enterprise development is to handle two main problems: ① strategic...