A Case Study Of Huarun Group 's Overall Budget Management

Huarun Group is a large state-owned enterprise in China,the Group implements a comprehensive budget management since 2005,during the management process,the Group uses the non-financial indicators into the budget management,and strategic objectives-oriented business unit as the basis,take top Budgeting model.In recent years,Huarun Group in the process of comprehensive budget management,through the continuous improvement of the system,the formation of the Commission,the introduction of advanced concepts,methods of innovation and enhance the level of information technology and other means,and gradually formed a more comprehensive comprehensive budget management system.Huarun group as an example,this paper analyzed the present situation of our country state-owned enterprise comprehensive budget management,combined with China's political system,economic development,laws and regulations,such factors,to explore a more perfect and more suitable to China's state-owned enterprises of the science of comprehensive budget management system,and puts forward the countermeasures and solutions,thus makes the role of comprehensive budget management and advantages can really applied to improve the overall management level of state-owned enterprises in our country,improve the comprehensive budget management to the guidance of our state-owned enterprises operation and management,control,coordination and incentive effect,so as to promote enterprise healthy and rapid development steadily.This article includes the following five parts:The first part mainly introduces the background and significance of this writing,as well as the research methods and contents.The second part mainly introduces and explains the concept and basic theory of comprehensive budget management.The third part mainly describes the basic situation of Huarun Group and the general budget management system of China Resources Group.The fourth part analyzes the comprehensive budget management system of Huarun Group from the four aspects of influencing factors,implementation situation,defects and assessment indexes.The fifth part,through the analysis and explanation of the fourth part,combined with the status quo of state-owned enterprises in China,summed up the Huarun Group's budget management of state-owned enterprises.From the experience of comprehensive budget management of large state-owned enterprise Huarun Group,China's state-owned enterprises need to improve the degree of attention,adopt reasonable preparation methods,improve the budget management organization,improve the evaluation and incentive mechanism with information platform,And thus through a comprehensive and systematic implementation of the budget management system to achieve the purpose of achieving good business results.