| As China's economy continued health and sustainable development,many companies are accelerating the pace of expansion.Overall budget management has become a widely used management method.However,in the process of actual budgeting and budgeting,budget information and its implementation can not truly reflect the level of enterprises,and information asymmetry between principal agents Budget relaxation phenomenon,the problem of agent assessment is more and more prominent,the overall interests of enterprises and long-term development threat,the budget management issues have gradually attracted the attention of enterprises.Since the theory of joint determination base theory has been put forward and applied,there is a better solution to the problem of information asymmetry between management and budget implementers.Many group companies,listed companies to determine the basis of the use of joint theory of subordinate companies to conduct a budget assessment,have achieved good results.Based on an careful analysis of the meaning,causes and solutions of budget relaxation,it is raised that improving the evaluation scheme is a widely studied and feasible solution.This paper uses GX Group Company's actual data as the research object,uses the improved budget model and demonstrates the feasibility of improving the model,and presents the conclusion of the budget model to the management of the enterprise.The results show that: through multi-The introduction of the mechanism,the problem of passive sabotage of the agent,the unfairness of the budget examination arising from the uncertainty of the external environment.The introduction of the new constraint mechanism can effectively solve the problem of budget relaxation,so that the implementation of the budget to meet their own ability to report the true budget base,and throughout the assessment period to complete the initial assessment criteria,A set of fair,reasonable and effective evaluation of the budget management system. |
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