Research On Some Problems Of Budgeting Management And Its Objective

With market competition becoming more and more fierce, as a major method for internal administration of an enterprise---budget management integrated into strategic management is a hot issue in the world. This article considers that the strategy-oriented budget management with based resource perspective is to maximum the value of resources through utilizes own resources disposition function,then ensure the realization of strategic target. Because control rights come from resource disposition, the budget management transforms to the financial resource disposition that is the financial right disposition. On this base, in this article the budget goal is defined as"In order to achieve the financial goal,through carries on the effective disposition to the financial right, the budget goal ensure the realization of strategic target". And it hold that the view of the balance off the benefit of stakeholder and to realize the shareholder wealth maximization is the best choice for the financial objective .As one of the most important aspect of the control rights, the financial right's core is the financial control right. The enterprise take financial rights allocation from two levels: corporation governance and budget management.The disposition condition of control rights has decided the disposition basic pattern of financial rights. The disposition basic pattern of financial rights have the profound influence for financial rights allocation in the process of budget management. And it is restricting the budget goal formulation.Then the budget management must carry on appraises this influence fully.The stockholder's rights structure is a basic form of control rights,and forms the company basic right pattern, at the same time, it decides the assignment of the managerial control between the stockholder or its representative---the board of directors and the manager. It is the most essential factor which affects financial rights allocation. It also is an important factor which affects the budget management. The thesis makes a concrete analysis of financial rights allocation under three stockholder's rights structure which are divided according to the concentration degree of stockholder's rights, and carry on concrete analysis about its influences for the budget goal and financial rights allocation in the process of budget management.Finally, this article constructs a budget goal system from three dimensions which reflect the efficiency of financial rights allocation.