High-tech Enterprises, The Financial Budget Management System Build And Implementation

China financial budget management early time's theory originates from the Western economic, the Western economist had near hundred year histories in this domain research and the practice. The majority Multinational corporations profit from the West financial budget management concept and the method formulate this enterprise's financial budget control system, takes the business management the control method and the achievements appraisal basis. The high technology and new technology enterprise made the financial budget management for the business management master tool has experienced the quite long time exploration and the development, and in some large and middle scale high technology and new technology enterprise the application and carrying out, has made certain progress. But still had many enterprises to have many problems in the carrying out financial budget control system, has not been able to reach the expectability the effect. How to enable the financial budget management to play a better role in the high technology and new technology enterprise, causes a theory better application in the practical work, is the superintendent needs the urgently needing solution the topic. This article rests on the high technology and new technology business finance budget management theory which and the method studies, analyzes and the solution high technology and new technology business finance budget management existence question through the concrete case, elaboration construction high technology and new technology enterprise's financial budget management systems theory application in reality.This article first through the definition, the characteristic and the system essential factor tripartite carries on the outline facing the financial budget management, enabled the people to have the preliminary understanding to the financial budget management. Then the strategy management theory, the request generation straightens up again concerns the internal control theory to introduce in the financial budget management system, has provided the solid rationale through each angle of view for the financial budget management system in the business management activity's application; At the same time, in carries on the analysis to the financial budget management theory foundation, has proven the high technology and new technology business finance budget management necessity. Next, through to the high technology and new technology business finance budget management characteristic's introduction, deepens the people to research and develop the expense the understanding and conceals operational risks and so on unique the cash flow in the high technology and new technology enterprise. Once more, obtains from the financial budget management organization system and the financial budget management flow two aspects, elaboration high technology and new technology business finance budget management system build and implementation ways and means. The financial budget management organization system is composed of two aspects:①High technology and new technology business finance budget management main body②High technology and new technology business finance budget management execution main body. In the financial budget execution organization aspect, introduces the finance accounts settlement center the tradition the responsibility center. At the same time, according to the financial budget management flow, from carries out the system, the target complex, the method system and the examination system and so on four aspects improves, constructs the high technology and new technology enterprise's financial budget management system which with the information technology, the structural change adapts, more effective instruction management practice. The value which in the high technology and new technology enterprise finally, through to the JFHX high technology and new technology business finance budget management system's establishment and the implementation, the better explanation financial budget management system has had the function which and realizes.