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1、AbstractAlongwithfinancialcrisis'seruption,enterprise'sexternalenvironmentbecomesverybad.Itisespeciallyimportantfortheenterprisetoguardtheriskandpursueandmanagevalue.Thebudgetmanagement,asthetoolofcoordinatinginteriorproductionoperationeffectivelyinthebusiness,whichcanenhancethee
2、nterprisetocontrolthefuturemarketability.Butthetraditionalbudgetmanagementisnotunifiedwiththeexternalenvironment’schange,onlytrytosavetheenterpriseinteriorcostexpense,notverywellmanifesttopursuevalue-added.Therefore,itisurgentandimportanttomakethetraditionalbudgetmanagementimprov
3、edandestablishthevalue-createdorientedbudgetmanagement.Thevalue-createdorientedbudgetmanagementpursuesthemaximizationofenterprise’svalue,enhancestheenvironmentcompatibility,promptlyadjustsenterpriseinternalproductionoperationaccordingtotheenvironmentchange,andenablestheenterprise
4、internalmovementtoachieveanaccuratemarkethighlyeffectivevalue-createdcondition.Thearticlemainlyusedthenormalizationmethodtoresearchthevalue-addedcreatedenterprisebudgetmanagement.Firstly,thearticleanalysistheinsufficiencyonthebudgetgoal,thebudgetdrafting,thebudgetcontrolandthebud
5、getassessmentinthetraditionalbudgetmanagement,provesthenecessityofestablishingthevalue-createdorientedbudgetmanagement,elaboratesthevalue-createdorientedbudgetmanagement'sconnotationandcharacteristic,proposedthebasicframeworkofthevalue-createdorientedbudgetmanagement.Thenitelabor
6、atesthevalue-createdorientedbudgetmanagementfromthegoalandtheoperation.Thegoalpartelaboratestherelationsbetweenthebudgetgoalandthebusinessgoal,thebudgetgoalinfluencingfactor,thebudgetgoaltargetchoiceandthewayofbudgettargetvaluedefinition,speciallyemphasizesthevaluecreationandthev
7、alueincrementguidanceinthebudgettargets.Theoperationseparatelyelaboratesfromthebudgetdrafting,thebudgetcontrol,thebudgetassessment.Thevalue-createdbudgetdraftingemphasistransformingtheenterpriseorganizesplatformtorespondingcustomer'sflowprogramvaluecreationsystem,selectsthescient
8、ificdemocracybudgetaryprocedureandaction
