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2010•Journal of Hunan Financial and Economic CollegeRequires access

The Flexible Management of Budget

Hongyuan Wang

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Abstract

With the development of budget management practice of enterprises in China,the management of budget has come into the stage of gradual norm and widespread implementation.The management of budget is critical to the development of enterprises.Budget should have constraint force and executive force to ensure its effects,but in order to adapt to the changes in and out of enterprises,budget should keep a certain degree of flexibility.In the flexible management of budget,the following problems should be taken into consideration such as the budget supervision,approval procedure,the authority over the budget adjustment and the flexibility of comprehensive budget management system.

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What this paper is about

With the development of budget management practice of enterprises in China,the management of budget has come into the stage of gradual norm and widespread implementation.The management of budget is critical to the development of enterprises.Budget should have constraint force and executive force to ensure its effects,but in order to adapt to the changes in and out of enterprises,budget should keep a certain degree of flexibility.In the flexible management of budget,the following problems should be taken into consideration such as the budget supervision,approval procedure,the authority over the budget adjustment and the flexibility of comprehensive budget management system.

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Available abstract

With the development of budget management practice of enterprises in China,the management of budget has come into the stage of gradual norm and widespread implementation.The management of budget is critical to the development of enterprises.Budget should have constraint force and executive force to ensure its effects,but in order to adapt to the changes in and out of enterprises,budget should keep a certain degree of flexibility.In the flexible management of budget,the following problems should be taken into consideration such as the budget supervision,approval procedure,the authority over the budget adjustment and the flexibility of comprehensive budget management system.

Key concepts: Budget constraint, Flexibility (engineering), Business, Operating budget, Order (exchange), Norm (philosophy), Constraint (computer-aided design), National budget

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