价值创造导向的企业预算管理分析-会计学专业论文.docxVIP

II II Abstract Along with financial crisiss eruption, enterprises external environment becomes very bad. It is especially important for the enterprise to guard the risk and pursue and manage value. The budget management, as the tool of coordinating interior production operation effectively in the business, which can enhance the enterprise to control the future market ability. But the traditional budget management is not unified with the external environment’s change, only try to save the enterprise interior cost expense, not very well manifest to pursue value-added. Therefore, it is urgent and important to make the traditional budget management improved and establish the value-created oriented budget management. The value-created oriented budget management pursues the maximization of enterprise’s value, enhances the environment compatibility, promptly adjusts enterprise internal production operation according to the environment change, and enables the enterprise internal movement to achieve an accurate market highly effective value-created condition. The article mainly used the normalization method to research the value-added created enterprise budget management. Firstly, the article analysis the insufficiency on the budget goal, the budget drafting, the budget control and the budget assessment in the traditional budget management, proves the necessity of establishing the value-created oriented budget management, elaborates the value-created oriented budget management s connotation and characteristic, proposed the basic framework of the value-created oriented budget management. Then it elaborates the value-created oriented budget management from the goal and the operation. The goal part elaborates the relations between the budget goal and the business goal, the budget goal influencing factor, the budget goal target choice and the way of budget target value definition, specially emphasizes the value creation and the value increment guidance in the budget targets. The