Budget management as a modern enterprise management is an important way, in our countryit has been spread and applied. The organization, establishment, execution, feedback, reports,examination of the budget forms a dynamic and comprehensive management control circulationsystem, coordinating and integrating the relationship between the entities, in order to realize thewhole enterprise strategic goals and management goals. Budget management is to improve themanagement level of the enterprise and to promote enterprise’s economic benefit. Enterpriseculture is the soul of an enterprise. It is the fundamental key to be always young enterprise, is thevitality and vigor of the enterprise, is the enterprise innovation and transformation of aninexhaustible power, is the enterprise future development blueprint framework and fundamentalkey. If there’s no health, good, strong culture, an enterprise is hard to have a steady growth andsustainable development. A good enterprise culture can make up for enterprise managementsystem, the management methods of the shortage, strengthen the cohesive affinity of the enterprise,the enterprise fundamentally an invincible position in competition; And an unhealthy enterpriseculture will bring about a series of problems, even if the enterprise use the most advancedmanagement system, the most excellent management method, is unlikely to make the enterprise ingood health on the road of development down. In this paper the budget management system as thebreakthrough point, discusses the enterprise culture for the influence of the budget management,the enterprise culture theory and budget management practice together discusses the, in order toachieve with the theoretical guide practice, practice the theory of testing effect.This paper, from the budget management and the enterprise culture connotation and thedomestic and foreign research present situation, deepens, analyzed the corporate culture andbudget management of the relationship. From the spirit of enterprise culture, system, behavior andthe four levels of material to the influence of the budget management, the design based on theenterprise culture of budget management framework system, and hoping that the system to helpenterprises to establish reasonable budget management or for the budget management system hasbeen improved to maximize the use of the enterprise control in the role. Through the budgetmanagement group H case analysis, find out the comprehensive budget management advantagesand disadvantages, and use of new building of the budget to the original frame system budgetsystem has been optimized, and budget management to be scientific and effective. |