| Integrated corporation is a new field in Chinese economy. With rapid development of economy and maturation of the capital market, there are more and more integrated corporations which links with capital emerging. These corporations have unique advantages, which the enterprises with single structure haven't in resource confirmation and share. As an important method of management development, overall budget has taken attention from many academies and many integrated corporations. How to put overall budget into application in Chinese integrated corporations becomes an important subject.This article begins with the concept of integrated corporation, then institute the concept of overall budget and the process of development both in developed countries and in our nation. Based on the advantaged experiences and methods in practices of overall budget in developed countries, taking FuErda Corporation as a subject, this article analyzes the going system of its budget and find out many problems, then according to its characteristics design a new system of overall budget management. The new system of overall budget management of FuErda Corporation includes five parts: construction of overall budget management organization, decision-making of overall budget subjects in every management class, the plan of whole overall budget management, process of overall budget management carrying out, evaluation of overall budget management system. In the part of design of overall budget management organization system, the author emphasis the overall budget management organization system should be in according with the integrated corporation management organization system. In the part of design of overall budget management decision-making, the author demonstrate that the overall budget management subjects should be in accordance with integrated corporation management strategic subjects, and the chose of methods in plan-making and carrying-out process should be based onintegrated corporation's characteristics, then the author take the Beijing firm of FuErda Integrated Corporation an example to illustrate the whole process of overall budget management application. The author suggests that the evaluation of overall budget management system should be based on a perfect information feedback system, and the whole overall budget management should take the capital management and business management as two most important parts. The author, also suggests that the evaluation system of overall budget in integrated corporation should go with the evaluation system of business performances. Finally, this article give a submission of application of overall budget management in FuErda Corporation.The final aim of overall budget management is to promote the competition of integrated corporation, hoping this article will be helpful in the promotion of integrated corporation management. |
