The New Trend Of Budget Management

Internal budget management model is a primary method of management control is a set of systematic and strategic, human oriented concepts in one of the modern enterprise management mode. Budget itself is not the ultimate goal, which is based on the integration of resources to measure and control the operating performance of enterprises and departments to achieve corporate strategic objectives set.With the world economic environment, business has undergone a significant change within the organization, the traditional budget management has been challenged, the inherent disadvantages are also increasingly exposed. Enterprises attach great importance in today's competitive advantage and strategic management situation, the traditional low efficiency of budget management improvement is imperative.Strategic Balanced Scorecard system is based on the center, budget management and strategic planning to combine to make truly strategic budget management and achieve the objective of the implementation of an effective management control tool, avoid the inherent drawbacks of the budget management in business management to achieve the central role of the control system.In this paper, the development of China's enterprises track budget management, combining the status of implementation, the management problems encountered in the process of a detailed analysis, then propose concrete measures and proposals. Also with further analysis of specific cases, the use of Balanced Scorecard management tool to achieve this strategy-oriented budget management theory and practice to make the interpretation, which demonstrates the strategic budget is the development trend of corporate budget management where implementation of the strategic budget management has a strong practical significance.