Development trends beyond the budget and evaluation of practice Abstract budget management is a business practice in China has been widely used in the management system. In recent years, with the budget management practices appear confused, In this paper, the budget system on mass management analysis, to Key words improve the budget beyond the budget of development trends I. Introduction from a global perspective, the enterprise reform of the budget management system there are two completely opposite views . One is mainly by American and British scholars and practitioners as the center's view that The other is mainly practitioners in Europe as the center's Among them, Although its nature is also the traditional budget management was critical, but it is not on a comprehensive budget management and its own negation, but rather on the basis of maintaining the existing framework, in order to find better strategies for improvement efforts. In this sense, this In this paper, the II, environment, the enterprises in order to continuously improve performance, that (A) hereinafter referred to as BBRT) The so-called In order to provide a viable alternative to the traditional budget method, BBRT to stop the annual budget adopted for the target company was investigated and tried to learn from the best mode of induction. BBRT that in the highly information-oriented society to seek new management alternative budget management mechanism is necessary, this new mechanism must be 4) resource management; (5) adjustment; (6) Cost Management ; (7) forecasting; (8) Measurement and control; (9) Award; (10) responsibility, authority and trust theoretical basis of the ten projects, and to advance through two stages: the first stage, in terms of budget management to promote flexible application based on Business Process Reengineering (. BPR) based on the balanced scorecard and value based management, and according to The performance evaluation of enterprises, eliminate the traditional performance evaluation of the budget brought about negative impact. Meanwhile,mbt zapatoses,Supervision of the Central Bank of N, the emphasis on competition and market demand quick response,timberland italia, actively construct a strategy for results-oriented management system. The second stage, the organization and management, promoting the complete decentralization of business organizations, will delegate authority to the enterprise level management. BBRT that the competition in order to maintain superior performance, build concise, applicable, and trustworthy enterprises is necessary. B) Adhere to the principle purpose is to implement an effective performance management, which include: (1) target principle. BBM's goal is not a fixed annual targets, but for continuous improvement by setting ambitious goals; (2) compensation principle. Evaluation of the reward, not only to consider the completion of a fixed annual targets, but also a common outcome based on relative performance to provide incentive compensation; (3) planning principles. Not limited to the annual planning, but rather for the sustainable development in all aspects of plan; (4) the principle means of control. Differences it is necessary to control as a means to plan, but also consider the related key performance indicators; (5) resource distribution. Allocation of resources is not limited to the annual budget, while giving managers autonomy where necessary the use of power; (6) to adjust the principle. Not only according to the annual planning cycle, but also in a timely manner through the interaction of company-wide adjustments. Second is to strengthen organization and leadership principles. Insisted that the main purpose of the principles of organizational behavior in order to standardize and improve leadership effectiveness. This principle also includes six: (1) Customer principles. Not only within the enterprise to accomplish the established objectives, but also to improve the customer needs to improve for the purpose of satisfaction of consumer groups; (2) liability. Not only the responsibility of centralized hierarchical organization, but also should have on the performance of the team responsible for network-type organizations; (3) the results of principle. Not limited to the completion of internal goals, but also to win in the market to support the activities undertaken. (4) freedom of action principles. Team to give enterprises the freedom and power, not simply the implementation of strict schedule; (5) governance principles. In corporate governance, it requires management to have clear values ​​and lofty stature, and not just rely on the detailed rules and budget control; (6) information. On the basis of the public to promote information sharing,mbt chaussures, the information is no longer confined to the need to understand that part of the people. BBRT clear principles based on the provisions of the above to meet the part of management based on results achieved through this level, the responsibility will be delegated to managers, from front-line jobs and talented staff to promote the main Value Driver (low-cost innovative strategies, with loyalty and benefit from high customer strategy, credit strategies), with the ultimate aim is to achieve shareholder value appreciation. This is the BBM framework of basic principles. (C) the following six areas: (1) a sufficient number of high-quality personnel; (2) has the necessary business growth and improvement, the ability to innovate strategies; (3) efficient decision-making mechanisms; (4) the timeliness of customer service and flexibility; (5) can accurately estimate the existence of their own threats and opportunities; (6) improve product quality and meet customer needs. To this end, organizations should do a good job of supporting measures in the following areas: (1) the management level of compression possible; (2) implementation of the decision-making authority and responsibility of the commission; (3) create new business concept of operations (new ideas) and Power; (4) flexible application of the competitive advantage; (5) to ensure and maintain the best customer; (6) through the improvement of services and reduce costs to meet customer demand; (7) the perspective of promoting managers from the owner to think ; (8) continues to create value for shareholders; (9) timely response to the growing uncertainty, develop the courage to risk the corporate culture; (10) has a strong belief to achieve targets; (11) the responsibility to develop clear performance description of the system; (12) continue to pursue business interests. Compatible with the above measures should have a network-type structure model (N-type organization) characteristics, and only when the optimization and performance management, organizational behavior science fused with each other, BBM will be effective. In this regard, business executives should strive to complete the task of the following organizations: (1) Construction of rapid response organization system, and to the growing uncertainty of making the right decisions; (2) the ability to choose managers and potential strategic partners to create the charm of the organization; (3) to develop corporate culture, the formation of self-growth and improvement of management mechanism; (4) reduce the cost of organizing; ( 5) to maintain and expand organizational mechanisms best customer groups; (6) to continue to grow shareholder value, building value-oriented creative enterprise. According BBRT view, purports to attention. This is because, The key issue here is to have a mechanism to ensure that the rights commission's organizational framework, so that the effective application of various tools. For example, BSC-based strategy as In addition, customer relationship management includes the management of front-line staff, whether they can be resolved within the first time the issues raised by customers, but also an important prerequisite for the effective implementation of BBM. Flexible application and integration of these management accounting tools to enhance the value of which is a decentralized organization must have the internal capacity, but also the basis for the effective implementation of BBM. Abandon the traditional aspects of budget management, implementation of the Third, beyond the budget problems and improvement strategies (a) of the However, they raised the traditional budget problem itself, there are some questions. Specifically include the following: 1. Without adequate attention to budget management accounting attributes. According BBRT point of view, enterprises in the highly information-oriented and service-oriented society, BBM should be highly concerned about customer relations,MBT schuhe, intellectual capital, demand diversification, economies of scope, the impact of value creation and the role of society and as fit and Industrialization The traditional budget management has lost its relevance to this (Hope and Fraser, 2001). However, this social attributes of the accounting and budget their lack of close correlation properties. Current Furthermore, budget management as a If the negative currency recognition and measurement of capital property, will not become the original sense of budget management. It follows that, there might develop an Conversely, if they can effectively address claims of accounting and its own recognition, measurement and reporting issues, then this kind of 2. Did not consider the prior estimated budget management features. Budget management act as a prior forecast, in particular the process of budget preparation and establishment, necessarily need to market conditions and exchange rate movements, etc. based on various preconditions. However, in general, these preconditions have large fluctuations, leading to the budget target and the actual situation revealed there is a certain bias. If only because of inaccurate prediction abolished the traditional budget management, the lack of adequate justification. In fact, many of our companies have taken in units of half-year correction of the budget situation the practice, some enterprises have directly used quarterly budgeting approach. As a means to improve forecasting, forecasting accuracy will continue to improve, then BBRT proposed budget management in the traditional prediction is naturally solved. 3. Did not return the relationship between planning and budget management to make a clear description. Benefits plan is also an accounting estimate, budget management should be vested in the scope of work. The difference is,MBT schuhe, revenue plan is the first part of the budget management, the manager responsible for this task the leadership of the enterprise. Benefit plans as the responsibility of the leadership target, constitute a part of enterprise policy. BBRT Although negative budget, but great emphasis on the importance of prediction. For example, in the mid-term business outlook, the emphasis based on the Balanced Scorecard (BSC) and BSC-based key performance indicators (KPI), such as the quarterly rolling forecast for the work. Meanwhile, in BBRT discussion, not for Business leaders around the business long-term focus on policy, combined with the enterprise and external information to formulate a short-term gains based on the current plan. These benefit plans are comprehensive plans, but also implies a certain period (eg annual) budgeting approach. If the program proceeds along this approach to reveal the budget preparation, the preparation of departmental budgets will come out ahead.