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Author(s): |
Yufeng Li, College of Economics＆Management, Heilongjiang Bayi Agricultural University, HBAU, Daqing, China, 163319
Can Wang, College of Economics＆Management, Heilongjiang Bayi Agricultural University, HBAU, Daqing, China, 163319 |
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Abstract: |
In recent years, Heilongjiang Reclamation Area has insisted on implementing the rigid budget management and has made great achievements. But there are also some problems existed such as the budget separated from the Reclamation Area’s strategy, mandatory budget targets and indices, bad adaptability and dynamic of the budget, lack of an effective budget-examining mechanism and so on. Reclamation Area’s perfect informational environment provides technical support for the implementation of the dynamic budget management. Therefore, the thesis introduces the dynamic budget management, and constructs the network-based dynamic budget management model, so as to fundamentally solve the dilemma that Reclamation Area’s current budget faces.
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