And then , we study how the mechanism of budgetary contracts operate in the practice . lastly , it probes into the reasons of budgetary slack , and applies evolutionary game theory under bounded rationality to explain the slack , and brings forward suggestion solving budgetary slack 最后,文章对企业预算管理实务中产生的预算松弛问题进行探讨,分析了预算松弛产生的原因,并运用以“有限理性”为基础的进化博弈思想分析预算松弛,提出治理松弛的建议。
The paper firstly interprets the meaning and significance of enterprise budget management , probes into its essential characteristics , and puts forward that budget management is a compositive management activity , which integrated the corporation ' s strategy management , target management , system management , humanistic management , power control management , and value management , so , hold an very important role in enterprise management 本文首先阐述了企业预算管理的内涵、意义，探讨了其本质特征，认为预算管理是对企业经济活动的集战略管理、目标管理、系统管理、人本管理、权利控制管理、价值管理于一体的综合性管理，因而其在企业管理中具有特别重要的地位。
By analyzing the theory of control and budget management , this articl - e puts forward a point of view that budget management can be a control mechanism and used into enterprises management as " a internal mechanism " . by this means , modern enterprise management will attain a realm of " managing enterprises by doing nothing " . then , this article sets up a basic framework of budget control mechanism . at last , this article points out the w - ay to deal with the questions which some enterprises in our country come across during the course of setting up budget control mechanism 本文从内部控制和预算管理的相关性出发，深入剖析企业预算管理作为内部控制机制的理论基础和条件，提出预算管理可以作为一种控制机制运用到企业管理中这一观点，充分发挥预算管理控制机制的“内在机制”作用，使现代企业管理出现一种“无为而治”的局面，并试图构建企业预算管理控制机制的基本架构。
According to start point of different budget preparation , enterprise budget management can be divided into five patterns too , namely capital budget based start - point , production based start - point , sales based start - point , target cost based start - point ( cost control ) , and target profit based start - point . different patterns hold different character and adapt to different business , different business development phases , and different business objectives , which should make choices tactically 根据预算编制的起点不同，企业预算管理又可分为以资本预算为起点、以生产为起点、以销售为起点、以目标成本(成本控制)为起点、以目标利润为起点等五种模式，不同模式具有不同的特征，适合于不同企业、企业不同的发展阶段或企业不同的发展经营目标，具有选择的策略性。
Based on the budget setting process , the enterprise budget can be divided into imposed budget and participative budget , which both have its own virtue and deficiencies . the business can choose the appropriate method , complied with such factors as its own operation character , market environment , and target level of budget . according to budget preparative method , the enterprise budget can also be divided into fixed budget , flexible budget , probabilistic budget , rolling budget , and zero - based budget , etc . different methods apply to budgeting of different demand and content , which make choices diversified 根据预算编制的程序企业预算可分为参与性预算和强加性预算，两种方式的预算各有优缺点，企业应根据自身生产经营特点、所处的市场环境、预算的目标层次等各方面因素来选择适合于自己的方式；根据预算编制的方法，企业预算分为固定预算、弹性预算、概率预算、滚动预算、零基预算等。
By combing the inherent characteristics of communication industry , the text expounded the significant implications and application prospect of information system and in addition , it set forth solution and suggestion in such areas as the proliferation in budget workload in practical operation for lack of standardized information platform of master budget , and discrepancies between master budget and practical operation , the high frequency that unexpected situations and the failure in balancing budget and financial conditions 摘要结合通信行业自身的特点，阐明了信息系统与全面预算在通信行业中的重要意义与应用前景；并就实际操作中，缺少一个标准统一的全面预算信息平台，造成预算工作量激增，全面预算与实际操作偏差较大，预算外事项较多以及企业预算情况不能与财务状况有机结合等问题，提出了具体的图解方案和建议。
This paper , aiming at the problems in petroleum enterprises ' budget management , presents the approaches to enhance budget management : ( 1 ) establish the specified budget management section and clarify its responsibility ; ( 2 ) schedule the budget on the basis of strategy of the petroleum enterprises ; ( 3 ) set up the flexible budget target , budget alarm and budget result query ; ( 4 ) adjust budget dynamically and simultaneously ; ( 5 ) adopt the applicable measures and encouragements , reanimate wide participation in budget management 摘要针对油田企业预算管理存在的问题，阐述了加强预算管理的途径和措施：设置专门的预算管理机构，并建立预算工作岗位责任制；以油田企业战略为基础编制预算；设置弹性预算指标，建立预算预警机制和预算结果质询制度；适时调整、编制动态预算；采取有效的考核与激励措施，鼓励全员参与预算管理。
As a kind of endogenic phenomenon of progressive reform , the reasons of financial dilemma lie in financial preference of nationalization and soft budget restriction of state - owned enterprises , asymmetric information and the rate which is not decided by market transaction , and the actual ownership - discrimination of stock market and bond market 作为渐进改革的一种内生现象，民营经济的金融困境源于“国有化”金融偏好与国有企业预算软约束，信息不对称与利率非市场化，以及股票市场与债券市场事实上的“所有制”歧视。
The managers of state - owned enterprises pursued the maximum of comprehensive welfare , and changed their financing decisions according to the continued transference of social investment and financing system . the government withdrew from the supporting system , and the state - owned banks served as its substitute ; stock market give the managers more choices of direct financing , and the financing decisions of state - owned enterprises thus diversified 国有企业改革的同时伴随着社会投融资体系的变迁：国家为强化企业预算约束，退出了对国有企业的支持体系，而国有银行实际担负了财政替代的功能；股票市场的建立为国有企业提供了直接融资的途径，国有企业的融资决策也因能否能够进入到这个市场而发生分化。
This paper regards problems existing in enterprises ’ budget management of our country as the breakthrough , and constructs the comprehensive budget management system in enterprises which suits our country . it expects to improve theory and method of the comprehensive budget management , and guides the comprehensive budget management better 本文以我国企业预算管理过程中存在的问题为切入点,构建适合我国企业的全面预算管理体系,以期对全面预算管理的理论和方法有所改进,从而更好的指导全面预算管理实践。
