In order to fulfill its objectives of business development, the enterprise should establish its own management system seasoned with modern enterprise system, and make its operation keep to rales of economic activity, ran and carry out its objectives orderly and efficiently,guided by its whole target, as part of modern enterprise management system,which universally adapted by the corporation of large and moderate scale in western developed countries, the science and importance of Budget Management have been gradually understood by the most of business of our country, so more and more enterprises implement their own Budget Management.Budget management is one of methods which are used inside to manage and control enterprises. It is also a system of management in modern enterprises, which reflects systematic, strategic, and humanist ideas of management. The comprehensive budgeting can converge various resources in the enterprise and cope with the uncertainty of market though internal order. And the comprehensive budgeting can make enterprises form a sort of strong, ordered adhesion and embody the competent advantage of enterprises and foster the core competence of enterprises. The comprehensive budgeting is not only conducive to improving the efficiency and effect of management in microcosm but also an important method to better the resources deposition under the circumstances of market.But it is used in China less than in western countries, and even if it is used, there are many problems during the implementation. The dissertation inquires into how to build a running system of budgeting management which adept to the environment in China, in order to improve efficiency of management and benefit of enterprises.The author wishes that discussions and research could do some good to the implement of Enterprise Budget Management in our country. |