To the government that industrial company capital runs, be opposite namely of industrial company capital raise money with obtain, apply with expend, reclaim to manage with what allocate place to undertake. Content includes financial and decision-making evaluation, capital to raise money, liquid assets, fixed assets, intangible assets and give delay asset and other asset management, external liquidation of investment, cost and charge, business income, profit allocation, enterprise, financial report and financial evaluation. Its feature is: One, feature: The objective law that moves with company capital gold is a basis; With organizing financial activity and processing finance affairs correctly the relation is content; It is main goal in order to get company profit; It is unit of measurement with monetary configuration. Not be basic level stand in line, some cost control had reached the level of an a towel, old cloth, cost is managing cash with rewards and punishment progressively already and thorough popular feeling. 3. Financial budget is the jumping-off place of management and stay dot. The financial budget of the company is responsibility estimated work out foundation, responsibility budget has an authorized strength for the foundation with financial budget, responsibility accountant undertakes business accounting for the object with responsibility budget, assessment cashs undertake assessing for the basis with responsibility accountant data. Annulus annulus photograph is buckled in, financial budget is the jumping-off place of each afore-mentioned jobs, also be final stay point. All management jobs undertake around financial budget. 2, financial budget and responsibility accountant photograph combine contemporary responsibility fiscal to manage a principle is it is business accounting object with responsibility center, the system of a kind of built-in control that the economic business that to its division of labor is in charge of undertakes business accounting and tests. Its advantage is duty clarity, duty authority reciprocity, outstanding achievement is quantified, facilitating assessment. Begin from 1997, the company assesses idiomatic before target system of job responsibility system change to examine way for responsibility fiscal, differentiated according to the particular case of each unit a certain number of profit centers and cost center. Began to enlarge the limits of cost center 2000 all 6 big section office. Went up in original basis 2001, cancelled profit center, will all section office and basic unit bring into cost center to undertake administrative, perfected assessment and method of rewards and punishment further, execute cost center to manage mode in the round. To produce budgetary management and responsibility fiscal advantage better, we eliminate 9 cost such as salary and amortize of add, depreciation, intangible assets, taxes in the 34 cost project in will financial budget beyond other and all can charge fee, by responsibility fiscal requirement changeover is inside control responsibility budget, decompose each section office and basic unit entirely. To avoid the serious go back to work of financial accounting business accounting and responsibility accountant business accounting to make, improve work efficiency, reduce business accounting staff, we are used " in oily financial information runs a system " function of medium special business accounting, the business accounting method that uses financial accounting business accounting and responsibility accountant business accounting a Zhang, to the company 36 cost center undertakes alone business accounting, occupy in order to assess. Through this kind of will financial budget changeover is responsibility budget, budget of responsibility of business accounting of repass responsibility accountant occupies the management pattern that cashs with assessment, we were found how to implement financial budget responsibility principal part, the business accounting means that quantifies through science has the idea of assessment, obtained very good result. Because adopted the budgetary management mechanism of this kind of brand-new effective, facilitated oil gas store motion company in successive years overfulfils each assessment index. Be in of course in using a process actually, also put in move duty, authority, benefit endless reciprocity, detail index is perfected very much wait for a problem, but because its are overall the advanced sex of directional validity and mechanism, had made cost pilot consciousness is in oil gas store each corners that motion company production manages produced dynamic effect, produced enormous economic benefits then. 3, implement a budget even if index is transverse in the process that decomposes double assessment system to be changed to responsibility budget in financial budget, we were adopted transverse to edge, fore-and-aft after all disclose pattern. Namely: Having financial budget index transverse resolve each section office and function branch while, middle finger again mark is fore-and-aft decompose each basic unit, execute financial department to assume overall responsibility, advocate accuse sectional across to supervise, the double assessment method that function branch and basic unit are in charge of to the budget jointly, give responsibility budget fulfil. 1. Of budgetary target transverse with fore-and-aft decompose. Be about to 2001 year of company can charge fee 25 times, above all in mechanism branch of 7 big function undertakes transverse decompose, make clear responsibility main body, make known to lower levels dominates index. For example freight, always accuse a branch to be attemper center, attemper namely the center is responsible to total index of one-year budget freight. Poor travelling expenses always is accused by manager office, namely manager office is responsible to total index of one-year budget poor travelling expenses. Next, accuse place charge to undertake 2 times inside entire company limits by headquarters door fore-and-aft decompose, for instance freight, by attemper the center is in freight the company again undertake decomposing between all units that use a car and branch, form the responsibility freight index of departmental door and unit. The other travelling expenses that be like difference, general incidental expenses, raw material, repair cost of cost, central heating of water and electricity to wait to undertake 2 times likewise fore-and-aft decompose, form the responsibility budget target of departmental door and basic unit. 2. Double assessment. Will transverse those who decompose is total accuse charge and fore-and-aft the charge of each individual event that discloses after all presses main body of 36 liability of company to have pool respectively, form the responsibility index of each responsibility main body, give with the formal one by one of outstanding achievement contract affirm. When assessment, to charge of some individual event, assess already advocate accuse a department, assess minute of blame that charges branch and unit again. Be opposite for example the assessment of freight, assess already attemper the center is right the responsibility that always charges fee, assess function branch and basic unit bisect to control the liability of freight again, execute double assessment, make each charge by only then supervise to what accept finance affairs eventually with assessment. 4, aggrandizement is estimated supervise and the deviation that budget of early-warning function finance affairs produces in executive process, must get be supervisoried in time mixing early-warning. Company financial division carries out a circumstance in financial budget of every months in the analysis, right this period actual income and expenses and this period budgetary income and expenses makes comprehensive analysis and contrast, search an account seriously to the difference of existence, undertake a bulletin in time on manager conference, requirement advocate accuse a branch to strengthen charge to control measure, submit to advocate accuse a branch to notice charge overspends in time, adopt positive step to give control, ensure defray control is in budgetary limits less than. The finance affairs that reachs the designated position in time as a result of this kind is supervised and early-warning function, in making income and expenses of company financial budget is carrying out a process actually, got seasonable adjustment is mixed correct, and from beginning to end along estimated index advances. 5, do good finance affairs estimated oil gas of job of supportive sex foundation store the financial budget of motion company manages can begin deep stage by stage, above all the attention that profit from company leads, gave corresponding position, make the enterprise is transformed stage by stage by original type of production for present production benefit. Additional, job of foundation of sex of a few of budgetary management itself important support is in oil gas store it is better to carry the company also got begin, if build Zhang Li to make, the standard runs a side, firm financial department weaves early or late and allotted " oil gas store motion company budget runs way " , " oil gas store motion company capital construction runs way " , " oil gas store motion company fixed assets runs way " and " production runs plan management way " etc, to the company the financial responsibility of each section office and unit undertook the standard is mixed limit. In the meantime, the company passed IS 09002 certificate of quality, mix to each section office in attestation process the business duty of the unit according to " duty, authority, benefit " quits principle undertook serious clearing, make each responsibility main body accomplished duty clarity basically, duty authority is quits, for finance affairs budgetary management and responsibility fiscal are carried out laid solid foundation. Oil gas store motion company mixes accountant of budgetary management, responsibility restrain incentive mechanism 3 person be in harmony is used at practice for an organic whole, the essence that is brave in to innovate is to build a just fairness hard, restrain incentive competitive mechanism. Below this kind of mechanism, the enthusiasm with the job reflects the creativity of employee to close to be added variedly necessarily achieve receive consciousness and active and active cost control consciousness, meeting emerge in large numbers gives more technologies innovation, cost is managing progress with management, this kind of innovation is the source power that the company expands continuously, also be enterprise benefit is essential. Company in recent years management outstanding achievement showed this fitly. As the enterprise production organizes ceaseless progress of the form, the management system of the enterprise also needs to innovate ceaselessly, only more scientific, more the economic benefits that accords with an enterprise to produce actual management system ability to promote an enterprise to last. (www.my-paper.info my paper)