Research on Budget Management Environment
Budget management is a general term for various factors influencing the implementation of enterprise budget.In addition to compilation,execution,monitoring,performance evaluation and other factors affecting the effect of budget implementation,budget implementation is mainly affected by the internal and external environment of the enterprise.This paper is based on combing the budget management environment factors,analyzes the effect of environment on the budget management and puts forward some suggestions of using environment and construction environment.Through the budget preparation,implementation,monitoring,performance evaluation and other series of activities,budget management is in the guidelines of business objectives and is a method of maximizing the enterprises value.At present,this method is widely used in large and medium enterprises,and has made great achievements.As for the budget failed,it is mostly due to the improper enterprise budget,poor implementation,and that supervision and assessment is not perfect,but enterprise analyzes less about budget management environment.In fact,the effect of budget implementation is considerably influenced by internal and external environment of the enterprise in addition to the compilation,execution,performance evaluation and monitoring.This paper which is based on combing the environment factors in budget management,analyzes the effect of environment on the budget management and puts forward some suggestions of using environment and constructing environment.
GUANGQIANG LIU
School of Economics & Management,Southwest Jiaotong University
国际会议
2014 International Conference on Management and Engineering(CME 2014)(2014管理与工程国际会议)
上海
英文
1-12
2014-05-24（万方平台首次上网日期，不代表论文的发表时间）