Notice of RetractionBudget management improvement of China state-owned agricultural enterprise

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

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.