Research On Comprehensive Budget Management Of Enterprise And Its Practice In GuangDong Telecom Company

Comprehensive budget management is a sort of enterprise's internal management activity or process which quantifies the enterprise's policy-making objectives and its resource disposition and promotes the realization of its objectives. Famous professor of Management Science David Ollie believes that, comprehensive budget management is one of the few managing control methods which can make all main problems of the organization into one system, and it incarnates the philosophical thought of"decentralizing power and responsibility in the precondition of power sharing. By"decentralizing power and centralizing surveillance", it effectively configures the enterprise's resources, enhances the production efficiency, and realizes the enterprise's objectives. In the market economy developed countries, comprehensive budget management is one widespread used enterprise managing method, and a main means in enterprise inside managing control. In our country, with the development of reform and the market economy system's establishment, enterprise's managing control objectives have been shifted form accomplishing production kinds and quantity plan to pursuing enterprise's economy benefits and realizing value maximization. Comprehensive budget management is unceasingly paid attention to and plays more and more important roles in realizing enterprise's managing objectives, even is put to the height of enterprise's managing mechanism and strategic administration to understand, thus it is carried out vigorously in practice by some enterprises. In September 2000, the national Economic and Trade Committee's issued "the State-owned Large and middle scale Enterprises To establish the Modern enterprise system And To strengthen the Management the Basic Standard (Implementation)" explicitly proposed the enterprise should establish the comprehensive budget management system; In April 2001, Ministry of Finance's issued "Enterprise State-owned Capital And Financial control Tentative method" requested the enterprise to carry out the financial budget management system; In April 2002, Ministry of Finance's issued " About Enterprise Implementing Financial Budget Management's Instruction Opinion" further proposed the enterprise should implement comprehensive budget management inclusive of the financial budget. These rules and regulations'issue...