Study On Budget Management Of Corporate Group

As one of the most useful method of managing modern corporate group, budget management isindispensable. Also, because budget is a complicated method of management, it will have anexactly opposite effect if we don't use it well. It isn't right if we abandon budget or think it easy.It will have a negative influence for the operation to abandon budget.In these years, many corporations carry on the budget management;however, in the process ofthe corporations' executing the budget management, since the unilateral understanding and theshort experience in disposing practice, lots of problems and blind areas have been existed in thebudget management. Additionally, the difference of companies' types results in the difference ofbudget controlling models;the stage of companies' development has diversity of method ofbudget management. So, the purpose and significance of the literature is to make the companiesunderstand their own characteristics with connecting the types and the development stages anddescribing the process of budget management, so that the companies attach the importance ofbudget management to promote their management level.The full paper is divided into five parts. The fist is prolegomena, which includes the purpose andsignificance of the literature, the domestic and foreign study of the problem, and also summarizethe innovations. The second part is to expatiate the theory basis and practical meaning, whichincludes the concept framework ,theory basis ,characteristics,meaning ,effects etc. , andpoints out my own ideas based on the study fruits from domestic and foreign. The third partexpatiates the types of corporate group and the relative types of budget controlling ,presentstage and relative budget organizing methods ,budget organizing content, budget systemrunning and personnel qualification demand etc. .This part is matting for the next and serves thetheoretical methods. The forth studies the process and schedule of budget management forcorporate groups with connecting most of Chinese corporate groups' types and present stagesand organizing the budget process in detail .This part is the core of the paper .. The servedprocess is flexible in hope of directing meaning. The last part is the conclusion and consideration,which refers to summary to highlight the new demands and the new changes for the budgetmanagement of corporate groups.The budget management of corporate groups is a hot topic in recent studies, and the study oftheories and practice of the budget management has come to a high level. But as to the presentstudy, it is not systematic to put the theories to the practice. So , the main innovation of the paperis connecting the most of Chinese corporate groups' types and present development stages ,describing the process in detail .From the segment of the collection and information tail ,establishment of data base of budget reference,organization of budget,correction of budgetfeedback, the relative indexes systems are designed to strive for realizing the maneuverability.All in all, the main innovation of the paper is to connect the theories and practice systematicallyin hope of directing the corporations.