Budget control and its application in Chinese enterprises

The overall budget of enterprise mainly includes business budget and financial budget.In practice,enterprises should implement it from such aspects as setting up budget control committee,making and examining budget,defining the aims of control,conducting interim control,and strengthening budget analysis and assessment.Combining with the current situation of budget control,Chinese enterprises should attach significance to the following problems during the course of budget enforcement:budgetary viewpoint should be changed;budgeting content and technique should be set in the light of specific conditions;integrating budget control with financial management closely;making full use of the incentive function of budget control;preventing some unsuitable inclination when launching budget business.