| With the marketing innovation of various Internet enterprises,the demand for periodical and predictable express delivery increases more and more,which further requires that the internal operation and management of express delivery enterprises must be more scientific and effective to meet the needs of the current economic situation and consumption pattern.Budget management,as a management control tool with multiple functions such as effectively allocating enterprise resources and coordinating organization activities,has been increasingly prominent and attracted more and more attention.Based on the theory of management by objectives,principal-agent theory,game theory and contingency theory,this paper summarizes the existing researches on the factors affecting budget slack of subsidiaries of state-owned enterprises and their economic consequences,and reviews relevant literatures.From the perspective of target definition,this paper focuses on the problem of budget relaxation of state-owned enterprises,and probes into the specific influence path of internal control of state-owned enterprises on budget relaxation.In this paper,the state-owned enterprise Suzhou Express Mail Service is selected as the research object,and the current situation of budget management is analyzed from the exposure of budget relaxation in 2017.Based on the above elaboration,this paper discusses the specific ways to improve internal control and restrain budget relaxation.During the preparation of the budget in 2018,the enterprise actively made efforts from the following five aspects:improving the organizational system,strengthening risk management,advocating informatization,strengthening supervision and improving control activities,so as to improve the enterprise budget management level.Facts have proved that the company's budget in 2018 has made a difference in the degree of budget deviation and management system,demonstrating the wisdom of its improvement approach. |
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