Budget management improvement of China state-owned agricultural enterprise

摘要

In the economic era in which environment is changeable, budget management plays a vital role in ensuring enterprise developing healthily and orderly. However, some problems have arisen in China's state-owned agricultural enterprises in the implementation the budget management. Based on Heilongjiang reclamation areas, this thesis analyzed the problems existing in the budget management, and elaborate dynamic budget adjustment mode of Heilongjiang reclamation areas in a diagram form on the basis of fundamental dynamic budget adjustment theory of enterprise.