Control theory is found in one of t

Control theory is found in one of the more important of the comprehensive budget theory, from the Angle of cybernetics to understand related conclusions can control theory, control refers to the prosecution to control and function by the prosecution, this kind of control makes the prosecution according to their own program to related requirements by the prosecution, eventually finish her plan, control is a kind of management means, Relevant adjustment of functions lays a solid foundation for enterprises. Relevant management theories point out that control can enable enterprises to achieve their goals and adjust and control. From the management theory, the control is a very effective means of management, promote the realization of enterprise goal and plan, make plans to be implemented smoothly, be sure to pay attention to the effect of control, according to the corresponding standard to work, does not conform to and development plan and target factor reasonable controls, to correction of errors, In addition, new errors should be prevented in time, reasonable risk control and prevention mechanisms should be established, and enterprise plans and objectives should be constantly revised to make management work develop in a more reasonable direction and the process more reasonable [27]. Control system is one of the more important system in the enterprise, produce very big effect to the comprehensive budget, has a positive role in the development of the enterprise, makes the enterprise toward a better direction, the control system can be divided into the following two aspects, the first on the one hand, as the internal control, the second aspect to external control, external control refers to the superior control of the lower, Internal control refers to the control ability and self-management ability of each factor. Internal control can realize self-improvement, self-coordination and continuous progress of the enterprise