The Research Of Budget Management System's Establish And Apply

As the development of economic and the acceleration of internationalize pace, our country's enterprise obtained the unceasing development, but otherwise these enterprise face more intense compete and challenge, they must improve their management to be satisfied their development. As a method of modern business management mechanisms, budget management has a series of characteristics that other method is unable to substitute, such as whole staff, systematic and all-sided and so on. As to a modern enterprise, it is indispensable to establish a scientific and equitable budget management system. Budget management not only is one kind of integrated enterprise strategy, the enterprise achievements and the optimized resources disposition management tool, what more important, it is one kind of foundation management mechanism, passes all through in the enterprise operation process. Its core status in financial management and business management is not doubt.This article from summarize the researches of our country and outside, put forward the budget management system is compose of organize system of budget management, regulation system of budget management, content system of budget management and budget management flow system, consider the budget management system is a organism system. Then elaborate some elementary theories, does to the comprehensive of budget management system, and its necessity. Then analyze the problems about our country's budget management system, and take these elementary theories and analyze of enterprise's problems as the foundation, this article establish a relative reasonable budget management system, and optimize the budget management flow system. Put forward some measures of optimize the budget management flow, such as organize a guideline system base on the key achievement budget arm, choice the budget control mode take the organizer's characteristic as foundation, optimize the method of budget management evaluate combine with which manage idea in advance. The fifth part of this article, its take a enterprise as example, analyze its information and the problems of its budget management in practice, then establish a budget management system for it and give two advices about its practice. At the end, we give the conclusion and the disadvantage about this article.