Budget System Change, Information Environment Construction And Financial Information Transmission Mechanism

With the continuous development of China’s economy, the competition among enterprises is becoming more and more intense, which leads to the gradually deepen importance of internal production management enterprise. As the essential tools of the enterprise the production management and directly related to the enterprise’s production ability and competition ability, budget management is getting more and more popular among the enterprise groups, and the effect of the management continuously strengthen. The continuous progress of science and technology, especially information technology, promotes the construction of the information environment of budget management. Budget system with the requirements of enterprise development in the process of changing, the function of the budget management and transmission of the budget information is constantly changing. Although the existing researches have already been aware of the budget management and the transmission of financial information closely related, how they contact and how the factors influent the connection have not been a systematic and in-depth analysis. This paper from the perspective of the construction of the informatization environment, discussing the budget system changes on financial information transmission, using the method of combining literature research and case analysis, reading a large number of relevant documents and research data, combined with the existing theoretical research results. And on this basis, Combined with the case study in this paper, analysis of the mechanism among the budget system changes, the construction of information environment and the transmission of financial information The purpose is to provide theoretical basis for the reform of China’s enterprise budget system and the construction of information environment, and to provide guidance and help for enterprises to implement the budget management. The results showed that: enterprise management requirements and development planning affects the reform of the budget system; reform of the budget system affects the enterprise internal financial information transmission; reform of the budget system along with the budget information environment, the gradually improved budget system makes the enterprise informatization level deepen. And according to the results of the study, the reform of budget system should be based on the development of the enterprise and the construction of the information environment should be focused on the needs of budget system.