Abstract：Enterprise-wide budget management is the core content of corporate governance is commonly used by foreign and medium-sized enterprises an effective management model.
At present, many companies in England has been recognized that the importance of a comprehensive budget management and to actively explore the conditions of our country's budget for management. However, most companies budget for the implementation of comprehensive management of the effect is not good system running, there are many of the issues. In the modern economic environment, How to Build a budget for the management of England's national conditions so as to enhance the management efficiency and cost-effective" is the purpose of this article. 单片集成开关电源设计+工作原理+电路图
Keywords: Budget Management Control Perform 本文来自辣.文~论^文·网原文请找腾讯3249,114
As early as the 18th century, the United Kingdom and the United States has a budget management. At that time the major is in line with the government departments need to control expenditure. Budget management of foreign enterprises in the application and development began in the early 20th century. The emergence of the standard cost for the implementation of the enterprise budget management provides a reliable basis. June 1921, the United States Congress enacted the "Budget and Accounting Act," to further expand the thinking of the impact of budgetary control. The United States in 1922 McKinsey published a famous scholar, "budget control" of a book, for the first time systematically expounds the scientific issues of budgetary control. From 1923 to 1929 the U.S. launched a study of accountants and engineers to coordinate the climax of the issue of budgetary control. Today, large companies use the U.S. method of budget management is very common, such as General Electric, DuPont, General Motors Corporation have used the method of budget management. TOP224Y单片开关电源设计+电路图+工作原理
As England's market economy system, the gradual establishment of more and more companies learn from foreign experience, and explore the use of budget management, has achieved some results. However, the implementation of the situation, there still exist some problems, such as the budget for the lack of objectivity, incentive mechanisms, the lack of effective control system, combined with the performance evaluation does not close, the budget is not clear, such as management-oriented, resulting in different effects of budget management satisfactory, and some are even useless. In view of this, this article attempts to Chinese enterprises budget management and control of an analysis of existing problems, and explore the budgetary management of Chinese enterprises to improve and control measures.
Ⅰ、England's enterprise management and control of budget problems
(A)Lack of objectivity budgeting 8051单片机电子琴设计+摘要+总结+论文致谢+参考文献
Budgeting methods, but each methodology should be based on economic activity status of enterprises, the enterprise may consider changes in the external environment, the use of a scientific forecast forecasting methods and decision-making after the right to carry out the calculation (including reasonable estimate) to determine the budget for the various indicators. In other words, the preparation of the budget table to identify a series of budget figures are based on actual data for a range of existing data and projections to determine the calculation of the objective, rather than arbitrary, subjective and imaginary. In reality, however, many companies work in the preparation of the budget, the budget data, to take too simplistic approach to the subjective estimates the number of omissions not considered unreasonable in the current economic activity, and not economic factors, or the lack of forecasts link or omit to budget or reduce the use of incremental budgeting to determine the budget number. There are many indicators of corporate value and to the history of economic activities based on the past, do not take into account future changes in the indicators to determine future budgets and so on. The preparation of the budget so out of lack of objectivity, or too difficult to complete the budget, or budget is too lax it is difficult to play its due role.本文来自辣.文~论^文·网原文请找腾讯3249.114
（B） Incentive mechanisms
The overall budget is to enterprises of all economic activity in the process and the outcome of a formal plan, with the number and form is reflected in the form of a series of documents, that is, the overall budget is that the number of overall planning. Enterprise budget well in terms of the senior management of the performance of enterprises in terms of all employees, that means paying more.2385