Research On The Improvement Of Enterprise Budget Management Based On EcoBUDGET

In August 29, 2008, "People's Republic of China to promote circular economy law" was passed and released by the 4th delegation of the 11th National People's Congress Standing Committee, and will be carried out in January 1, 2009. It indicates that China's resource-saving and environmental protection is going into the main battlefield of economic and social development. Since the 20th century,with the rapid development of the economy, modern industrial society is destroying the human life and the developing environment by an unprecedented rate. The increasingly serious environmental pollution and lack of resources, makes more and more people concern about ecological problems, and explores the harmonious sustainable development of economic growth and environmental protection. The environmental management systems of ICLEI (International Council for Local Environmental Initiatives) of the eco-budget? is the successful demonstration in the area of local authorities. The effective monitoring system to the use of natural resource enables sustainable development at the local level from concept to the action. As the main cause of environmental pollution, the enterprises must assume responsibility for the environment and strengthen environmental management. The enterprise budget is the most basic means of management control. In the current environment of increasingly strict code of conduct under the constraint, the business environment is in the background of increasing costs and environmental risk. As a result, it is very necessary and meaningful to do the research of the enterprise budget based on the concept of ecological economics.Firstly, the article reviewed the results of the research of enterprise budget management and ecoBUDGET on the basic theories of the ecological economy, sustainable development, circular economy and so on, from aspects of external policy environment, market demands and internal efficiency, analyzing the necessity and feasibility of the enterprise ecological budget improvement. Secondly, integrating the ecobudget into the enterprise budget management, we constructed the implementation framework of the enterprise ecological budget improvement system. Finally, for China's current ecological management of the enterprise budget for the current situation, we suggested that adjust the macro-environment policy and policy on the role of micro-perfect mechanisms to achieve the breakthrough of eco-budget for the Chinese enterprises.The construction of enterprise ecological budget improvement framework was not in the negative of original budget for the enterprise management system, but the original budget for the enterprise management system to add, improve and upgrade. This article attempted to stand in a high degree of sustainable development, looked at the traditional shortcomings of the enterprise budget management, introduced ecological values to a enterprise budget management system, so that the ecological value of the enterprise management would on the path to strategic budget management.