Research On The Evaluation System Of Budget Execution Control Under Informationization Environment

While budgetary execution control is a most important loop in the full process of budget management,it lacks of enough attention from both business runners and scholars.Under the trend of delicacy management and budget management informationization,there is an urgent demand for research on budgetary execution control under informationization environment and its evaluation.The work of the thesis is conducted under this circumstance.Firstly,the thesis brought up the effective budgetary execution control theory,which contains 9 principles,and clarified the mapping between these principles and representations of budgetary execution control.Secondly,the thesis concluded a 5-level budgetary execution control tree to provide a two-way path for the evaluation on budgetary execution control and the application of evaluation results.Thirdly,the thesis designed an evaluation system,which contains evaluation method,application of evaluation results and software realization,targeting budgetary execution control under informationization environment.Lastly,the thesis verified the evaluation system's utility by using it to analysis the case of real estate corporation A's budget management informationization project and providing targeted suggestions.The evaluation system by the thesis is easy to deploy and provides evaluation results with high objectiveness consistency.It can help corporations evaluate and improve budgetary execution control and even further the practice of budget management.