外文翻譯-關(guān)于現(xiàn)代企業(yè)預(yù)算管理與控制的思考

PAGEPAGE1企業(yè)項目預(yù)算管理存在問題及對策翻譯（1）題目關(guān)于現(xiàn)代企業(yè)預(yù)算管理與控制的思考關(guān)于現(xiàn)代企業(yè)預(yù)算管理與控制的思考早在18世紀(jì)，英國和我國就先后出現(xiàn)了預(yù)算管理方式。當(dāng)時主要是配合政府部門控制開支的需要。預(yù)算管理在國外企業(yè)的應(yīng)用與發(fā)展始于20世紀(jì)初。標(biāo)準(zhǔn)成本的出現(xiàn)為在企業(yè)內(nèi)部推行預(yù)算管理提供了可靠的基礎(chǔ)。1921年6月，我國國會頒布了《預(yù)算與會計法案》，進一步擴大了預(yù)算控制思想的影響。1922年我國著名學(xué)者麥金西出版《預(yù)算控制》一書，首次系統(tǒng)地闡述了實行科學(xué)的預(yù)算控制問題。1923年至1929年全美掀起了會計師與工程師協(xié)調(diào)研究預(yù)算控制問題的高潮。如今我國的大公司運用預(yù)算管理方法極為普遍，如通用電器公司、杜邦公司、通用汽車公司等都運用了預(yù)算管理方法。隨著英國市場經(jīng)濟體制的逐步建立，越來越多的企業(yè)開始借鑒國外經(jīng)驗，摸索運用預(yù)算管理，取得了一定的成效。但從實施的情況來看，還存在一些問題，諸如預(yù)算缺乏客觀性、激勵機制不健全、缺乏有效控制制度、與業(yè)績評價結(jié)合不緊密、預(yù)算管理導(dǎo)向不明確等，導(dǎo)致預(yù)算管理的效果不盡如人意，有的甚至形同虛設(shè)。有鑒于此，本文試圖對英國企業(yè)預(yù)算管理與控制存在的問題進行分析，進而探討英國企業(yè)預(yù)算管理與控制的完善措施。一、英國企業(yè)預(yù)算管理與控制存在的問題中（一）預(yù)算編制缺乏客觀性中國預(yù)算編制方法很多，但每一種編制方法都應(yīng)該是根據(jù)企業(yè)經(jīng)濟活動的現(xiàn)狀，考慮可能的企業(yè)內(nèi)外部環(huán)境的變化，運用一定的預(yù)測方法進行科學(xué)預(yù)測，并進行正確決策后，進行計算（包括合理的估算）來確定預(yù)算中的各個指標(biāo)的。也就是說，編制預(yù)算時確定一系列預(yù)算表格中的數(shù)字是要根據(jù)一系列現(xiàn)有的實際數(shù)據(jù)和預(yù)測數(shù)據(jù)經(jīng)過客觀的計算確定的，而不是隨意的、主觀臆想的。然而現(xiàn)實工作中有不少企業(yè)在編制預(yù)算，確定預(yù)算數(shù)據(jù)時，采取過于簡單化的方法來主觀估計預(yù)算數(shù)，沒有考慮剔除現(xiàn)行經(jīng)濟活動中不合理的、不經(jīng)濟的因素，或缺乏預(yù)測環(huán)節(jié)，或隨意地運用增量預(yù)算或減量預(yù)算的方法確定預(yù)算數(shù)。有很多企業(yè)以歷史指標(biāo)值和過去經(jīng)濟活動為基礎(chǔ)，不考慮未來情況的變化，確定未來預(yù)算指標(biāo)等等。這樣編制出來的預(yù)算缺乏客觀性，要么預(yù)算過高難以完成，要么預(yù)算過于松弛難以發(fā)揮應(yīng)有的作用。（二）激勵機制不健全全面預(yù)算是把企業(yè)全部經(jīng)濟活動的過程與結(jié)果的正式計劃，用數(shù)量和表格的形式反映出來的一系列文件，也就是說，全面預(yù)算是企業(yè)總體規(guī)劃的數(shù)量說明。企業(yè)預(yù)算完成得好對高層管理當(dāng)局來講是業(yè)績，對企業(yè)的全體員工來講，就意味著更多的付出。根據(jù)市場經(jīng)濟規(guī)律，更多的付出應(yīng)該得到更多的回報。只有這樣員工的付出才會長久，員工的這種行為才會得到正面的強化，這樣的管理制度才會有效。然而許多企業(yè)在實施預(yù)算管理時并沒有建立健全相應(yīng)的激勵機制，企業(yè)員工工作好賴結(jié)果都近似一個樣，這就必然不利于調(diào)動企業(yè)職工的積極性。企業(yè)職工的需求是多方面的，我們應(yīng)該建立健全激勵機制，滿足職工豐富的需求。（三）缺乏有效控制制度全面預(yù)算就是企業(yè)總體規(guī)劃的具體化和數(shù)量化的說明。全面預(yù)算所表述的是一個理想中的經(jīng)濟活動狀態(tài)，在其實施的過程中，難免會受到很多因素的影響，有的影響是正面的，有的影響是負(fù)面的。為了確保達(dá)到企業(yè)預(yù)算所確定的目標(biāo)，在預(yù)算批準(zhǔn)后的實施過程中，還必須要建立有效的預(yù)算控制制度，以便實施有效的控制。但現(xiàn)實預(yù)算管理的實踐中，缺乏有效預(yù)算控制制度，難以取得預(yù)算管理良好效果的不是個別現(xiàn)象。（四）與業(yè)績評價結(jié)合不緊密預(yù)算管理是以預(yù)算為工具的管理活動，它應(yīng)該既重過程，又重結(jié)果，而且把預(yù)算的過程管理和結(jié)果管理，與業(yè)績評價有機地結(jié)合起來，實現(xiàn)預(yù)算管理與業(yè)績評價的融合。然而，實踐中卻往往是預(yù)算管理與業(yè)績評價相脫節(jié)，因而也不能取得良好的效果。（五）預(yù)算管理導(dǎo)向不明確中國總結(jié)國外企業(yè)預(yù)算管理的實踐，我們發(fā)現(xiàn)國外預(yù)算管理具有以戰(zhàn)略管理為導(dǎo)向，以價值管理為主線，重視預(yù)算過程控制，密切聯(lián)系市場動態(tài)等特點。英國企業(yè)的預(yù)算管理導(dǎo)向不明確，價值管理主線不突出，過程控制不重視，脫離市場實際，這些都是目前預(yù)算管理實踐中存在的問題。二、完善英國企業(yè)預(yù)算管理與控制的對策（一）堅持以戰(zhàn)略管理為導(dǎo)向，密切聯(lián)系市場動態(tài)，重視過程控制，以價值管理為主線的原則企業(yè)是一個盈利組織，從建立之初，它的股東就希望它不斷地發(fā)展壯大，所以股東和企業(yè)管理當(dāng)局必然會對它的未來發(fā)展有一個長遠(yuǎn)的戰(zhàn)略規(guī)劃，并對企業(yè)實施戰(zhàn)略管理。而戰(zhàn)略規(guī)劃要逐漸地具體體現(xiàn)在每個年度預(yù)算上，這就客觀上要求預(yù)算管理要以戰(zhàn)略管理為導(dǎo)向，也只有這樣才能保證企業(yè)戰(zhàn)略目標(biāo)逐步得以實現(xiàn)。密切聯(lián)系市場動態(tài)是企業(yè)預(yù)算管理的又一個重要導(dǎo)向。預(yù)算管理所以要密切聯(lián)系市場動態(tài)，是因為一方面企業(yè)預(yù)算把企業(yè)全部經(jīng)濟活動的過程與結(jié)果的計劃用數(shù)量和表格的形式反映了出來，進而也就把企業(yè)生產(chǎn)活動的產(chǎn)出結(jié)果和所需要的資源確定了下來。如果企業(yè)的產(chǎn)出結(jié)果不能適應(yīng)市場的需求，那么企業(yè)產(chǎn)出的價值就不能最終實現(xiàn)。同時，從投入的角度來看，市場情況的變化，也會影響企業(yè)預(yù)算所進行的資源配置是否能夠真正實現(xiàn)，進而也影響企業(yè)的產(chǎn)出結(jié)果。另一方面，企業(yè)的生產(chǎn)經(jīng)營活動的年度目標(biāo)是在企業(yè)戰(zhàn)略規(guī)劃的前提下通過市場調(diào)研與預(yù)測來確定的，而市場可能是瞬息萬變的，如果與企業(yè)相關(guān)的市場發(fā)生了實質(zhì)性的不利變化，這就意味著需要根據(jù)市場上變化了的情況，適時地對本年度的預(yù)算指標(biāo)值進行適當(dāng)?shù)恼{(diào)整，以便使預(yù)算適應(yīng)變化了的市場行情。預(yù)算制定審批后就要付諸實施。在實施過程中，我們不僅要考評企業(yè)及各個部門的預(yù)算執(zhí)行結(jié)果，而且還要考評預(yù)算執(zhí)行的過程。重視過程控制就是要在預(yù)算執(zhí)行過程中及時地進行預(yù)算控制，這樣可以及時發(fā)現(xiàn)問題，及時解決問題，避免在預(yù)算結(jié)束時才發(fā)現(xiàn)問題，而此時已經(jīng)時過境遷，可能會給企業(yè)造成損失。重視過程控制還有利于更加客觀地評價業(yè)績。盡管企業(yè)的經(jīng)濟活動預(yù)算有些也能以非貨幣加以度量，但貨幣度量仍然是最基本的。可以說，企業(yè)預(yù)算從本質(zhì)來看主要還是各種資源的價值表現(xiàn)，所以，預(yù)算管理應(yīng)該以價值管理為主線。（二）客觀科學(xué)地編制預(yù)算編制預(yù)算首先要客觀把握現(xiàn)行預(yù)算的執(zhí)行情況，總結(jié)以前編制預(yù)算的經(jīng)驗，同時要就市場情況進行調(diào)研與預(yù)測，把握企業(yè)生產(chǎn)經(jīng)營活動產(chǎn)出與投入的市場行情，然后進行正確的決策，采用適當(dāng)?shù)墓脚c合理的算法來確定預(yù)算指標(biāo)數(shù)。為了有效降低成本和費用，對于成本費用預(yù)算可以采用零基預(yù)算，也可以采用滾動預(yù)算、彈性預(yù)算、基于作業(yè)的預(yù)算管理等。這里需要注意幾個問題：（1）客觀有據(jù)的預(yù)算，應(yīng)該具有可驗證性；（2）注意預(yù)算指標(biāo)口徑的一致性；（3）保證預(yù)算指標(biāo)的先進性，力爭使預(yù)算定得不要太高，以免責(zé)任單位完不成；同時，也要避免預(yù)算指標(biāo)定得過于松弛，起不到應(yīng)有的作用；（4）注意引導(dǎo)有關(guān)職工積極參與預(yù)算制定的積極性。全面預(yù)算是按照企業(yè)生產(chǎn)經(jīng)營活動的內(nèi)容來劃分的。為了使全面預(yù)算能夠落到實處，還需要把全面預(yù)算按照預(yù)算的執(zhí)行主體進行進一步分解，變成全面責(zé)任預(yù)算，由各個責(zé)任單位負(fù)責(zé)完成自己的責(zé)任預(yù)算，進而完成全面預(yù)算。（三）建立健全激勵機制要建立健全預(yù)算管理激勵機制，首先要樹立全員參與意識，盡可能滿足企業(yè)員工的多種需要，要營造有利的環(huán)境，注重對企業(yè)員工的激勵，推行預(yù)算管理的責(zé)任化和自主化。盡管企業(yè)預(yù)算管理具有明確企業(yè)預(yù)算期內(nèi)經(jīng)營活動的目標(biāo)，用以協(xié)調(diào)各個部門之間的工作，控制日常的生產(chǎn)經(jīng)營活動，評價實際工作業(yè)績等作用，但是，我們認(rèn)為實施預(yù)算管理本身就具有一種潛在的激勵作用，即通過預(yù)算管理全過程來激發(fā)員工的積極性、主動性和能動性，順利地完成預(yù)算任務(wù)，達(dá)成企業(yè)的經(jīng)營目標(biāo)。1.樹立全員參與意識中全員參與是指企業(yè)的全體員工都要直接或者間接地參與預(yù)算管理過程。這是因為企業(yè)預(yù)算涉及企業(yè)生產(chǎn)經(jīng)營活動的方方面面、各個環(huán)節(jié)，而這些方方面面、各個環(huán)節(jié)的工作都是由企業(yè)不同的部門和個人分擔(dān)的。就所承擔(dān)的工作而言，預(yù)算的實際執(zhí)行者應(yīng)當(dāng)是最為熟悉情況的。實際上，預(yù)算編制的水平如何，如何去完成預(yù)算，他們最有發(fā)言權(quán)。所以，我們應(yīng)當(dāng)動員企業(yè)全體員工主動來參與預(yù)算的編制和控制，為更好地實施預(yù)算管理獻(xiàn)計獻(xiàn)策。同時，只有企業(yè)全體員工積極參與了預(yù)算的制定，并且使他們得到重視，預(yù)算才易于被員工接受，預(yù)算管理工作的推進才有可靠的基礎(chǔ)。2.實施激勵盡可能滿足企業(yè)員工的多種需要根據(jù)行為科學(xué)的需要理論，人的需要是多方面的。雖然馬斯洛、奧爾德福、赫茲伯格等人提出的需要理論有一些差異，但是，他們都肯定了人的需要的多樣性規(guī)律。因為未滿足的需要又會導(dǎo)致動機，而動機又會引發(fā)人的行為，所以人的需要的多樣性導(dǎo)致了人的行為的多樣性。有些行為是我們所希望的，也有一些行為是我們所不希望的。所以，我們就需要對企業(yè)全體員工實施激勵措施，對我們所希望的行為予以積極地引導(dǎo)，對我們所不希望的行為予以約束和限制。就實施企業(yè)預(yù)算管理而言，我們需要引導(dǎo)企業(yè)員工積極地參與預(yù)算編制，自主地控制預(yù)算的執(zhí)行情況。當(dāng)預(yù)算執(zhí)行出現(xiàn)不利偏差時，及時地、積極主動地采取有效措施予以糾正，自覺自愿地完成責(zé)任預(yù)算中確定的目標(biāo)。這樣做，一方面可以刺激和滿足員工的受人尊敬和自我實現(xiàn)等高層次的需要，容易使員工產(chǎn)生成就感；另一方面，又有效地激發(fā)了員工參與預(yù)算管理的積極性和主動性，有利于完成企業(yè)預(yù)算。當(dāng)然，對企業(yè)預(yù)算完成產(chǎn)生不利影響的行為，應(yīng)當(dāng)予以限制。3.營造有利于預(yù)算管理的環(huán)境激勵員工，為預(yù)算管理營造環(huán)境這一點，往往被英國的企業(yè)所忽視。根據(jù)需要層次理論，滿足員工需要，固然具有激勵作用，但是，如果沒有必要的環(huán)境，縱使員工有滿足自我成就等高層次需要的動機，那也是徒勞的。因此，如何營造有利于開展預(yù)算管理的環(huán)境，正是目前英國企業(yè)預(yù)算管理所欠缺的。由于特定的行為是由特定的人和特定的環(huán)境決定的，所以，為了誘導(dǎo)某種行為出現(xiàn)，我們不僅要想方設(shè)法刺激員工，滿足他們的合理需要，而且還應(yīng)該根據(jù)特定的人創(chuàng)造適應(yīng)滿足這種需要，引導(dǎo)產(chǎn)生這種行為的環(huán)境條件，以便激發(fā)對企業(yè)預(yù)算管理有利的行為。因此，我們認(rèn)為，企業(yè)實施預(yù)算管理，不僅僅是簡單地編制一個預(yù)算，而是要創(chuàng)造條件，營造一個有利于進行預(yù)算管理的環(huán)境，吸引企業(yè)員工積極參與企業(yè)預(yù)算管理。4.推行預(yù)算管理的責(zé)任化企業(yè)預(yù)算管理責(zé)任化，首先必須編制責(zé)任預(yù)算。企業(yè)實施預(yù)算管理，不僅要編制企業(yè)的全面預(yù)算，而且還要編制各個部門的責(zé)任預(yù)算，形成責(zé)任預(yù)算管理體系。全面預(yù)算與責(zé)任預(yù)算都是企業(yè)經(jīng)濟活動的預(yù)算，但是，前者是從經(jīng)濟活動的客體來反映的，后者是從經(jīng)濟活動的主體來反映的。責(zé)任預(yù)算為各個責(zé)任單位確定了奮斗的目標(biāo)，這個目標(biāo)能否達(dá)到，則取決于各個責(zé)任單位的實際執(zhí)行情況。為了保證預(yù)算得以完成，在實施預(yù)算管理時，企業(yè)還應(yīng)當(dāng)制定一定的配套措施，以便激發(fā)員工完成預(yù)算的積極性。這種配套激勵措施，不僅要考慮精神上的激勵，而且也要考慮物質(zhì)上的激勵。不僅要有近期的激勵，而且還要有遠(yuǎn)期的激勵目標(biāo)。5.預(yù)算管理自主化預(yù)算管理要達(dá)到以預(yù)算為依據(jù)，以激勵為手段，實現(xiàn)企業(yè)各個部門的自主管理的境界。所謂自主管理就是企業(yè)各個部門等責(zé)任單位，以批準(zhǔn)的本部門的責(zé)任預(yù)算為其行動目標(biāo)，在自己的責(zé)任范圍內(nèi)，及時發(fā)現(xiàn)預(yù)算執(zhí)行偏差，主動分析其產(chǎn)生的原因，并針對原因自行找出解決問題的措施，并付諸實施，保證責(zé)任預(yù)算的完成。自主管理以本部門的積極主動的管理為主，以企業(yè)預(yù)算管理委員會的指導(dǎo)和協(xié)調(diào)為輔，形成靠經(jīng)濟活動的實際執(zhí)行者來自主自覺地實施相應(yīng)的預(yù)算管理。這是預(yù)算管理的一個較高境界，也是最為有效的境界。6.彈性責(zé)任預(yù)算中在市場經(jīng)濟體制下，由于企業(yè)面臨的是一個多變的社會經(jīng)濟環(huán)境，所以企業(yè)編制預(yù)算時所預(yù)計的業(yè)務(wù)量，與一個預(yù)算期終了時所實際達(dá)到的業(yè)務(wù)量往往存在著差異，這種差異不利于準(zhǔn)確地考核預(yù)算的執(zhí)行情況。因此，在預(yù)算期終了，考核預(yù)算時還需要對原來的預(yù)算水平進行調(diào)整，以便增加預(yù)算與實際執(zhí)行結(jié)果的可比性。采用彈性責(zé)任預(yù)算有利于預(yù)算的考核與控制。（四）實施有效的預(yù)算控制前文述及的樹立全員參與意識、滿足企業(yè)員工的多種需要、營造有利的環(huán)境、推行預(yù)算管理責(zé)任化和自主化等，其實都是預(yù)算控制或有利于預(yù)算控制的情形。但僅僅是這樣也是不夠的。關(guān)注預(yù)算實施情況及其差異，分清有利差異和不利差異，找出原因，采取針對性措施，及時控制不利偏差，保證企業(yè)經(jīng)濟活動能夠按照預(yù)算設(shè)定的目標(biāo)完成。預(yù)算控制與企業(yè)內(nèi)部控制制度是密不可分的。COSO報告具有較強的理論可取性和實踐可行性，得到了廣泛的認(rèn)同，對英國具有一定的借鑒意義。因此我們亦可借鑒COSO報告內(nèi)部控制框架來加強預(yù)算控制。1.環(huán)境控制完善企業(yè)治理結(jié)構(gòu)，加強企業(yè)文化建設(shè)，營造并不斷優(yōu)化有利于預(yù)算管理與控制環(huán)境，以便實施有效的預(yù)算控制。建立學(xué)習(xí)型的組織，以激發(fā)企業(yè)內(nèi)部各單位追求共同目標(biāo)，排除只對局部有利而對整體不利、只對短期有利而對長期不利的各種機會主義行為，引導(dǎo)整個企業(yè)向著企業(yè)的戰(zhàn)略目標(biāo)發(fā)展。2.風(fēng)險評估評估企業(yè)預(yù)算管理風(fēng)險，樹立風(fēng)險意識，建立有效的抵御風(fēng)險的能力與機制，保證預(yù)算順利完成，進而達(dá)成企業(yè)目標(biāo)。3.控制活動控制企業(yè)經(jīng)濟活動，及時糾正偏差，保證預(yù)算目標(biāo)的實現(xiàn)。這里包括實施受權(quán)批準(zhǔn)制度、預(yù)算控制糾偏、每月召開預(yù)算執(zhí)行情況分析會議、超預(yù)算事先審批、加強預(yù)算管理的指導(dǎo)和協(xié)調(diào)等。4.信息與溝通為了能夠適時地掌握和控制整個企業(yè)預(yù)算執(zhí)行的情況和各個責(zé)任單位的責(zé)任預(yù)算的履行情況，就需要建立及時、高效的有關(guān)預(yù)算執(zhí)行情況的信息反饋系統(tǒng)，以便企業(yè)管理當(dāng)局和各個責(zé)任單位的管理者隨時了解預(yù)算執(zhí)行的進展情況，并根據(jù)反饋信息做出相應(yīng)的決策，控制經(jīng)濟活動的實際狀況脫離預(yù)算的差異，保證預(yù)算目標(biāo)的完成。5.內(nèi)部監(jiān)督建立預(yù)算管理的監(jiān)督機制。建立包括內(nèi)部審計、預(yù)算管理委員會和責(zé)任預(yù)算實施主體在內(nèi)的監(jiān)督機制，并定期或不定期地對這種機制的有效性進行評估并加以不斷改進?？刂骗h(huán)境是基礎(chǔ)，風(fēng)險評估是在目標(biāo)出現(xiàn)偏差時得以糾正的保證，控制活動是控制的手段和措施，貫穿于控制活動始終的是信息與溝通系統(tǒng)，內(nèi)部監(jiān)督是內(nèi)部控制得以正常運行的保證。這五個方面共同構(gòu)成為企業(yè)預(yù)算管理目標(biāo)實現(xiàn)的一個整體。（五）預(yù)算考評與業(yè)績評價相結(jié)合企業(yè)在建立績效評價指標(biāo)體系時應(yīng)盡可能地把業(yè)務(wù)部門的主要預(yù)算考核指標(biāo)納入進來，以便使預(yù)算考核與部門業(yè)績考核相結(jié)合。預(yù)算考評與業(yè)績評價不盡相同，預(yù)算考評既重結(jié)果，又重過程；業(yè)績評價主要是關(guān)注結(jié)果，強調(diào)結(jié)果與薪酬計劃掛鉤；預(yù)算考評應(yīng)成為業(yè)績評價的重要組成部分。在企業(yè)預(yù)算管理中，應(yīng)該重視預(yù)算考評在業(yè)績管理控制系統(tǒng)中的核心地位。對于預(yù)算年度綜合業(yè)績可借助平衡計分卡分別以下幾個方面評價：（1）根據(jù)企業(yè)所處壽命周期不同階段，衡量其財務(wù)業(yè)績；（2）從市場份額、老客戶回頭率、新客戶占有率、客戶滿意度和從客戶處獲得的利潤率，來衡量客戶的開發(fā)狀況和效率；（3）主要從成本指標(biāo)、質(zhì)量指標(biāo)和時間指標(biāo)來進行內(nèi)部經(jīng)營過程的評價；（4）從人才、信息系統(tǒng)和組織程序，以及加強員工培訓(xùn)，改善內(nèi)部信息傳遞機制，激發(fā)員工的積極性，提高員工的滿意度來評價學(xué)習(xí)與成長性。此外，成功、高效地實施預(yù)算管理與控制的前提條件是規(guī)范的公司治理結(jié)構(gòu)、有效的內(nèi)部控制制度、扎實的基礎(chǔ)管理工作、企業(yè)高層領(lǐng)導(dǎo)的支持等。BudgetonthemodernenterprisemanagementandcontrolMarkKohlbeck\o"HarvardBusinessReview"HarvardBusinessReviewFeb85,Vol.31Issue2Asearlyasthe18thcentury,theUnitedKingdomandtheUnitedStateshasabudgetmanagement.Atthattimethemajorisinlinewiththegovernmentdepartmentsneedtocontrolexpenditure.Budgetmanagementofforeignenterprisesintheapplicationanddevelopmentbeganintheearly20thcentury.Theemergenceofthestandardcostfortheimplementationoftheenterprisebudgetmanagementprovidesareliablebasis.June1921,theUnitedStatesCongressenactedthe"BudgetandAccountingAct,"tofurtherexpandthethinkingoftheimpactofbudgetarycontrol.TheUnitedStatesin1922McKinseypublishedafamousscholar,"budgetcontrol"ofabook,forthefirsttimesystematicallyexpoundsthescientificissuesofbudgetarycontrol.From1923to1929theU.S.launchedastudyofaccountantsandengineerstocoordinatetheclimaxoftheissueofbudgetarycontrol.Today,largecompaniesusetheU.S.methodofbudgetmanagementisverycommon,suchasGeneralElectric,DuPont,GeneralMotorsCorporationhaveusedthemethodofbudgetmanagement.AsEngland'smarketeconomysystem,thegradualestablishmentofmoreandmorecompanieslearnfromforeignexperience,andexploretheuseofbudgetmanagement,hasachievedsomeresults.However,theimplementationofthesituation,therestillexistsomeproblems,suchasthebudgetforthelackofobjectivity,incentivemechanisms,thelackofeffectivecontrolsystem,combinedwiththeperformanceevaluationdoesnotclose,thebudgetisnotclear,suchasmanagement-oriented,resultingindifferenteffectsofbudgetmanagementsatisfactory,andsomeareevenuseless.Inviewofthis,thisarticleattemptstoChineseenterprisesbudgetmanagementandcontrolofananalysisofexistingproblems,andexplorethebudgetarymanagementofChineseenterprisestoimproveandcontrolmeasures.Ⅰ、England'senterprisemanagementandcontrolofbudgetproblems(A)LackofobjectivitybudgetingBudgetingmethods,buteachmethodologyshouldbebasedoneconomicactivitystatusofenterprises,theenterprisemayconsiderchangesintheexternalenvironment,theuseofascientificforecastforecastingmethodsanddecision-makingaftertherighttocarryoutthecalculation(includingreasonableestimate)todeterminethebudgetforthevariousindicators.Inotherwords,thepreparationofthebudgettabletoidentifyaseriesofbudgetfiguresarebasedonactualdataforarangeofexistingdataandprojectionstodeterminethecalculationoftheobjective,ratherthanarbitrary,subjectiveandimaginary.Inreality,however,manycompaniesworkinthepreparationofthebudget,thebudgetdata,totaketoosimplisticapproachtothesubjectiveestimatesthenumberofomissionsnotconsideredunreasonableinthecurrenteconomicactivity,andnoteconomicfactors,orthelackofforecastslinkoromittobudgetorreducetheuseofincrementalbudgetingtodeterminethebudgetnumber.Therearemanyindicatorsofcorporatevalueandtothehistoryofeconomicactivitiesbasedonthepast,donottakeintoaccountfuturechangesintheindicatorstodeterminefuturebudgetsandsoon.Thepreparationofthebudgetsooutoflackofobjectivity,ortoodifficulttocompletethebudget,orbudgetistoolaxitisdifficulttoplayitsduerole.（B）IncentivemechanismsTheoverallbudgetistoenterprisesofalleconomicactivityintheprocessandtheoutcomeofaformalplan,withthenumberandformisreflectedintheformofaseriesofdocuments,thatis,theoverallbudgetisthatthenumberofoverallplanning.Enterprisebudgetwellintermsoftheseniormanagementoftheperformanceofenterprisesintermsofallemployees,thatmeanspayingmore.Inaccordancewiththerulesofmarketeconomy,shouldpaymoregetmorereturns.Onlyinthiswaywillbealongtimetopayemployees,employeesofsuchanactwillstrengthenthepositive,suchamanagementsystemwillwork.However,manyenterprisesintheimplementationofbudgetmanagementdidnotestablishandimprovetheincentivemechanism,enterprisesrelyontheresultsofstaffhaveagoodapproximationofakind,whichwillundoubtedlynotbetomobilizetheenthusiasmofenterprises.Theneedsofenterprisesaremany,weshouldestablishandimprovetheincentivemechanismtomeettheneedsofemployeesrich.（C）ThelackofaneffectivecontrolsystemEnterprisebudgetisacomprehensivemasterplanandthenumberofspecificnoteof.Expressedintheoverallbudgetisanidealstateofeconomicactivityinthecourseofitsimplementationwillinevitablybeaffectedbymanyfactors,somepositiveimpact,someimpactisnegative.Enterprisesinordertoensurethattheobjectivessetbythebudget,approvedinthebudgetimplementationprocess,itisalsonecessarytoestablishaneffectivesystemofbudgetarycontrolinordertoimplementeffectivecontrol.Butinreality,thepracticeofbudgetarymanagement,lackofeffectivebudgetarycontrolsystem,itisdifficulttoobtaingoodresultsinbudgetmanagementisnotanisolatedphenomenon.(D) CombinedwiththeperformanceevaluationdoesnotcloseBudgetmanagementisbasedonthebudgetasatoolofmanagementactivities,itshouldnotonlyre-processandresults,andthebudgetprocessmanagementandresultsmanagement,andperformanceevaluationcombinetoachievethebudgetmanagementandperformanceevaluationoftheintegration.However,thepracticeisoftenthebudgetmanagementinlinewiththeperformanceevaluationphase,andthuscannotachievegoodresults.（E）Uncertainty-orientedbudgetmanagementSummaryofthebudgetmanagementofforeignenterprisesinpractice,wefoundthathavingforeignbudgetmanagementtostrategicmanagement-oriented,value-orientedlinemanagement,attentiontothebudgetprocesscontrol,closelylinkedtothecharacteristicsofmarketdynamics.England'sbusiness-orientedbudgetmanagementisnotclear,thevalueofthemanagementofthemainlineisnothighlighted,donotattachimportancetoprocesscontrol,fromthemarketreality,thesearethebudgetmanagementproblemsinpractice.Ⅱ、England'senterprisestoimprovebudgetmanagementandcontrolmeasures(A)Adheretothestrategicmanagement-orientedandcloselylinkedtomarketdynamics,attentiontoprocesscontrol,tothevalueoftheprinciplesofmanagementofthemainlineEnterpriseisaprofitorganizations,fromtheestablishmentoftheearlydaysofitsshareholdersonthehopethatitwillcontinuetogrow,sotheshareholdersandcorporatemanagementinitsfuturedevelopmentwillinevitablyhavealong-termstrategicplanningandstrategicmanagementofenterprises.Closelylinkedtothebudgetmarketisanotherimportantmanagement-oriented.Budgetmanagementtobecloselylinkedtomarketdynamics,becausetheenterprisebudgetontheonehand,enterprisesofalleconomicactivityandtheoutcomeoftheprocessofplanningthequantityandformreflectedintheBudget,whichalsotooktheoutputofproductionactivitiesandtheneedforresultsresourcesdefined.Ifenterprisescannotadapttotheoutputoftheresultsoftheneedsofthemarket,thentheoutputvalueofenterprisescannotbefinallyrealized.Atthesametime,fromtheinvestmentpointofview,changesinmarketconditionswillaffectthebudgetallocationofresourcescarriedoutbywhetherornottocome,whichalsoaffectedtheoutputoftheresultsofenterprises.Ontheotherhand,theproductionoftheannualgoalofbusinessactivitiesincorporatestrategicplanningistheadoptionofmarketresearchandforecastingtodetermine,andthemarketmaybevolatile,soiftherelevantmarketandenterpriseshaveundergonesubstantialadversechange,Thismeansthataccordingtothechangedmarketsituation,atimelyindicatorofthevalueofthisyear'sbudgettoappropriateadjustmentsinordertoadapttothechangedbudgetmarket.Budgetwillbeimplementedafterapproval.Intheimplementationprocess,wemustnotonlyevaluationofthevariousdepartmentsandenterprisesandtheresultsofbudgetimplementation,butalsotheprocessofevaluationofbudgetperformance.Emphasisonprocesscontrolistheprocessofbudgetimplementationinatimelymannerforbudgetcontrol,sothattimelydetectionofproblems,solvetheproblemintimetoavoidtheendofthebudgetproblems,butatthistimehasbeenovertakenbyevents,mayresultinlossofbusiness.Emphasisonprocesscontrolisalsobeneficialtomoreobjectivelyevaluateperformance.Althoughthebudgetforeconomicactivitiesofenterpriseswerealsotobeabletomeasurenon-monetary,butthecurrencyisstillthemostbasicmeasure.Itcanbesaidthatcompanieslookatthebudgetmainlyfromthenatureofthevalueofvariousresources,so,budgetmanagementshouldbebasedonthevalueofthemanagementofthemainline.(B)Anobjectiveandscientifically-basedbudgetingFirstofall,theobjective-basedbudgetingtograsptheimplementationoftheexistingbudget,budgetsummaryofpreviousexperience,andatthesametimetoconductresearchonmarketconditionsandforecasts,productionandoperationactivitiestograspoutputandinputmarkets,andthenproceedtocorrectdecision-making,theuseofappropriateformulawithareasonablebudgetforthealgorithmtodeterminethenumberofindicators.Inordertoeffectivelyreducecostsandexpenses,thebudgetforthecostcouldbezero-basedbudgeting,rollingbudgetscanalsobeused,flexiblebudgeting,activity-basedbudgetmanagement.Theneedforattentiontoafewissueshere:(1)objectiveevidenceofthebudget,shouldbeverifiableand;(2)attentiontotheconsistencyofbudgetindicatorsdiameter;(3)toensurethattheadvancednatureofthebudgettargets,andstrivetosetthebudgetwillnotbetoohigh,unabletoavoidtheresponsibilityofunits;Atthesametime,indicatorsalsoneedtoavoidthebudgetistoolaxandwillnotachieveitsproperrole;(4)payattentiontoguidingthebudgetinrelationtostafftoparticipateactivelyinthedevelopmentoftheinitiative.Overallbudgetisinaccordancewiththeproductionandoperationactivitiestothedivision.Inordertomakeacomprehensivebudgettoimplementtheoverallbudgetneededtoimplementthemainbodyinaccordancewiththebudgetforfurtherdecomposition,intoafullresponsibilityforthebudget,byallresponsibleunitstocompletetheirresponsibilitiesinchargeofthebudget,andcompletionofacomprehensivebudget.(C)EstablishandimprovetheincentivemechanismToestablishandimprovebudgetmanagementincentivemechanism,wemustfirstestablishasenseoffullparticipation,asfaraspossibletomeetthevariousneedsofemployees,itisnecessarytocreateafavorableenvironment,emphasisonemployeeincentives,theimplementationofbudgetmanagementresponsibilityandautonomy.Althoughthebudgetmanagementwithaclearbusinessenterprisesoperatingactivitiesduringthebudgetperiodgoals,tocoordinateworkbetweenvariousdepartmentstocontroltheday-to-dayproductionandoperationactivities,evaluationofperformance,suchastheroleofpracticalwork,butweconsideredthattheimplementationofbudgetmanagementitselfhasathepotentialroleoftypesofincentives,thatis,themanagementoftheentireprocessofadoptionofthebudgettostimulatetheenthusiasmofemployees,initiativeanddynamism,thesuccessfulcompletionofthebudgettask,toreachbusinessobjectives.1.EstablishthefullinvolvementoftheawarenessofInvolvementreferstoallenterpriseemployeesdirectlyorindirectlyinvolvedintheprocessofbudgetmanagement.Thisisbecausethecompaniesinvolvedinproductionandoperationsbudgetforallaspectsofactivities,allaspects,andtheseaspects,allaspectsoftheworkisdifferentfromthecorporatesectorandindividualsshare.Workontheshoulder,thebudgetfortheactualimplementationshouldbethemostfamiliarwiththesituation.Infact,thelevelofbudgeting,howtocompletethebudget,theyhaveasay.Therefore,weshouldtaketheinitiativetomobilizetheentirestafftoparticipateinbudgetpreparationandcontrol,forbetterimplementationofbudgetmanagementideas.Atthesametime,onlytheactiveparticipationoftheentirestaffoftheenactmentofthebudget,andsothattheycangetattention,beeasiertobudgetforstafftoaccept,budgetmanagementtopromoteareliablebasisonly.2.TheimplementationofincentivesaspossibletomeetthevariousneedsofemployeesInaccordancewiththeneedsofbehavioralsciencetheory,theneedsaremanifold.AlthoughMaslow,Herzbergandothersneedtoputforwardthetheorythatsomeofthedifferences,buttheyarecertainlythediversityoftheneedsofthelaw.Becauseofunmetneedswillleadtomotivation,andmotivationwillleadtohumanbehavior,sothediversityofhumanneedshasledtothediversityofhumanbehavior.Somebehavioriswhatwewant,therearesomeactsthatwedonothope.Therefore,weneedtheimplementationofallstaff-to-businessincentives,wehopetobeactiveinguidingbehavior,andwedonotwanttobeboundbytheactsandrestrictions.Ontheimplementationoftheenterpriseintermsofbudgetmanagement,weneedtoguideenterprisestoactivelyparticipateinstaffbudgeting,toindependentlycontroltheimplementationofthebudget.Whenthebudgetfortheimplementationofadversedeviation,thetimelyandproactiveintakingeffectivemeasurestocorrect,voluntarilycompletedtodeterminetheresponsibilityofthebudgettarget.Todoso,ontheonehand,canstimulateandmeetthestaffrespectedandself-fulfillmentneedsofhigh-level,easytohaveasenseofachievementemployees;Ontheotherhand,inspiredandeffectivebudgetmanagementstafftoparticipateintheenthusiasmandinitiative,havefacilitatetheachievementoftheenterprisebudget.Ofcourse,enterpriseshaveanegativeimpactonthebudgettocompletetheact,shouldberestricted.3.TocreateanenvironmentconducivetobudgetmanagementMotivatestaff,createanenvironmentforbudgetmanagementthatisoftenneglectedbyEngland'senterprises.Theleveloftheoryneededtomeettheneedsofemployees,ofcourse,haveanincentive,butifthereisnoneedfortheenvironment,eveniftheemployeesathigherleveltomeettheneedsofself-achievementmotivation,itisfutile.Therefore,howtocreateaconduciveenvironmenttocarryoutbudgetmanagement,itisthecurrentmanagementofChineseenterpriseslackthebudget.Asaresultofspecificactivitiesarecontrolledbyaspecificdecisionandthespecificenvironment,so,inordertoinductionofanact,wenotonlyhavetofindwaystostimulatetheemployeestomeettheirreasonableneeds,butalsoshouldbecreatedaccordingtospecificadaptationtomeetthisneedsarisingfromsuchactstoguidetheenvironmentalconditionsinordertostimulateafavorable-to-businessbudgetmanagementact.Therefore,webelievethattheimplementationofbudgetmanagementcompanies,notjustsimplythepreparationofabudget,buttocreateconditionstocreateanenvironmentconducivetothebudgetmanagementoftheenvironment,toattractemployeestoactivelyparticipateinbudgetmanagement.4.TheresponsibilityoftheimplementationofbudgetmanagementResponsibilityforbudgetmanagementofenterprises,firstofallmustberesponsibleforbudgetpreparation.Enterprisestoimplementbudgetmanagement,notonlytothepreparationofacomprehensivebudgetenterprises,butalsotheresponsibilityofallsectorsofthepreparationofthebudget,theformationoftheresponsibilityofthebudgetmanagementsystem.Acomprehensivebudgetandbudgetaretheresponsibilityofthebudgetenterpriseeconomicactivity,buttheformeristheobjectofeconomicactivitytoreflect,whichisthemaineconomicactivitiestoreflect.Responsibilityforthebudgetunitresponsibilitiesforeachidentifiedgoal,thisgoalcanbemet,thenalltheresponsibilityoftheunitdependsontheactualimplementation.Inordertoensurethebudgetiscompleted,intheimplementationofbudgetmanagement,theenterpriseshouldalsodevelopapackageofmeasuresinordertostimulateemployeeenthusiasmforthecompletionofthebudget.Thispackageofincentives,notonlytoconsiderthespiritofinspiration,butalsoconsiderthematerialincentives.Incentivenotonlytoberecently,butalsohavelong-termincentivegoals.5.BudgetmanagementautonomyBudgetmanagementtoachieveabudgetbasedonincentivesasameanstoachievethevariousdepartmentsandenterprisesoftherealmofself-management.Theso-calledself-managementistheresponsibilityofbusinessunitssuchasthevariousdepartmentstotheapprovedbudgetofthedepartmenttheresponsibilityofthetargetforitsaction,intheirownareasofresponsibility,thetimelydetectionofthebudgetperformancedeviationsandtaketheinitiativetoanalyzeitscausesandtofindoutthereasonsforsolutionstoproblems,andputintopracticetoensurethecompletionoftheresponsibilityofthebudget.Self-managementtothesector-basedpro-activemanagementtocorporatebudgetmanagementandcoordinationoftheguidanceoftheCommitteeasasupplementtoformonthepracticalimplementationofeconomicactivitiesfromthemaininitiativetoimplementthebudgetmanagement.Thisisthebudgetmanagementofahigherrealm,andisalsothemosteffectivelevel.6.ResponsibilityforbudgetflexibilityInthemarketeconomy,enterprisesarefacingasaresultofachangingsocio-economicenvironment,socompaniesareexpectedwhenthebudgetwaspreparedbythevolumeofbusiness,withabudgetperiodbytheendoftheactualvolumeofbusinessreachedoftentherearedifferences,suchdifferencesaccurateassessmentisnotconducivetotheimplementationofthebudget.Therefore,theendofthebudgetperiod,assessmentoftheoriginalbudgetwastheneedtoadjustthelevelofthebudgetinordertoincreasethebudgetandtheactualimplementationofthecomparabilityofresults.Responsibilitytoadoptaflexiblebudgetinfavorofthebudgetevaluationandcontrol.(D)theimplementationofeffectivebudgetcontrolReferredtoearlierparticipationintheestablishmentoffullawareness,tomeetthevariousneedsofemployeesandcreateanenvironmentconducivetotheimplementationofbudgetmanagementresponsibilityandautonomy,andsoon,infact,areinfavorofthebudgetcontrolorbudgetcontrol.However,thisisjustnotenough.Concernedaboutthebudgetimplementationanddifferencestodistinguishbetweenfavorableandunfavorabledifferencesbetweenthedifferencesandfindreasonstotakespecificmeasurestocontrolthenegativedeviationtoensurethatenterprisesineconomicactivitiesinaccordancewiththecompletionofthebudgettarget.Budgetcontrolandinternalcontrolsystemareinseparable.COSOreporthasastrongtheoreticalandpracticalfeasibilityofdesirabilityhasbeenwidelyrecognized,ourcountryhasacertainreference.Therefore,wecanalsolearnfromthereportCOSOinternalcontrolframeworktostrengthenbudgetarycontrol.1.EnvironmentalControlImprovethecorporategovernancestructure,strengthenthebuildingofenterpriseculture,tocreateandcontinuouslyoptimizedinfavorofbudgetmanagementandcontrolenvironmentfortheimplementationofeffectivebudgetarycontrol.Theestablishmentofalearningorganization,inordertostimulateinternalbusinessunitsinpursuitofcommongoals,toexcludeonlypartiallyfavorableandunfavorabletotheoverall,onlyshort-termbenefitandlong-termnegativeforavarietyofopportunisticbehavior,andguidethewholeenterprisetowardsthestrategicgoalofenterprisedevelopment.2.RiskassessmentBudgetmanagementtoassessbusinessrisks,establishriskawareness,theestablishmentofaneffectiveabilitytoresistrisksandmechanismstoensurethesuccessfulcompletionofthebudget,andtoreachbusinessgoals.3.ControlactivitiesControlofenterprisesineconomicactivities,tocorrectdeviationsintimetoensurebudgetgoals.Here,includingtheimplementat