The Construction Of Comprehensive Budget Management System In Enterprise

Along with the time going, the budget management in enterprise and its theory is increasingly developing in the western nation. Many multinational corporations take the budgeting as the basis of business management controlling and achievement appraisal. Our country starts the comprehensive budget management research and practice only in recent years. Many enterprises have carried out the budget control system, such as Shanghai Baoshan Steel Corporation and Weifang Asia magnitude .They have obtained the certain result, but quite parts of enterprises can't reach the good effect. The main reason was that the enterprises carrying out the comprehensive budget management have many problems. How to display the budget management function better becomes the topic to be solved on the theory and actual workers. This paper regards problems existing in enterprises'budget management of our country as the breakthrough, and constructs the comprehensive budget management system in enterprises which suits our country. It expects to improve theory and method of the comprehensive budget management, and guides the comprehensive budget management better.Firstly, the article carries on the elaboration about the comprehensive budget management to eliminate people's understanding erroneous zone. Then, it introduces the agent theory and the strategic management theory to prove the necessity of budget management in enterprises. Secondly, the article advances budget management in our country's enterprises from the budget management organization system and the budget management movement system. The budget management organization system is in the leading role in budget management. It is composed by two aspects: (1) the main body on management of budget management in enterprises (budget management organization), (2) the main body on implementation of budget management in enterprises (budget implementation organization). In the organization of budget management, it sets up the modern board of budget management which suits for the enterprises of our country. In the organization of budget implementation, it introduces the financial settlement center to the traditional responsibility centre. At the same time, according to the budget management flow, budget management movement system is improved from the system of budget establishment (target and method) and controlling and examination. Thus the modern budget management system is constructed which is fit for the changing on information technology and organization to instruct our country's business management practice more effective. Finally, it proposes the corresponding measures and the suggestion on the questions which are in the budget...