The Study On The Comprehensive Budgeting Management Of The Enterprise Group

Comprehensive budgeting management is a kind of management method under the guideof the enterprise strategic target to carry out the enterprise value maximize by the budgetingestablishment and carrying out, control, examining and encouraging a series of activity. It canorganize availably and adjust harmoniously various economic resources of the enterprise andraise the management level and efficiency of the enterprise. It is a system engineering ofmodern company construction, and meanwhile it's a kind of system arrangement withintegrating function.With compare to pure enterprise management, the concern points of comprehensivebudgeting management have a change from result control extend to the process control, andexpand to the management quantity. Therefore, the comprehensive budgeting is amanagement mechanism to control the company economy movement completely and achievecarry out the target of the management.Comprehensive budgeting management can contribute to the realization of the enterprisestrategic target and enhance the enterprise economic activities control and raise the resultslevel of the enterprise. Therefore, the comprehensive budgeting management has become oneof the basic types in the western enterprise management. In the United States almost all thelarge companies has built up the comprehensive budgeting management system.In China, with the development of the market economy, more and more enterprise groupsflow out to appear. Meanwhile with the market increasingly vigorous, more and moreenterprise groups begin to value comprehensive budgeting management, some enterprisegroups have already built up the budget management system, and obtained some achievement.But we must realize there are still a few problems in the course of the application.Under such background of economy development, owing to the urgency research of ourcountry enterprise group comprehensive budgeting management, this thesis study the presentcondition and existent problems about the enterprise group comprehensive budgetingmanagement. On the one hand, we get some good successful experiences worthy ofgeneralizing and spreading;On the other hand, we realize that the comprehensive budgetingmanagement of the enterprise group still needs more improvement.This thesis is divided into six chapters totally, ex-four chapters are the study on the basictheories of the enterprise group comprehensive budgeting management, and the contentsinvolves organization system, management system, the management mode, budget control ofthe budgeting management and so on;The fifth and sixth chapters are the research on thepresent condition of the enterprise group budgeting management in our country. The authoranalyzes and summary the problems appeared in the process of comprehensive budgetingmanagement, and analyze how further perfect the budgeting management system.