| As a well-developed conception and the essential management system of commercial enterprises, comprehensive budget management has given a full play in western countries. At home, much attention has also been paid to comprehensive budget management by the governments and enterprises at different levels. Since both the National Committee of Economy and Trade and the Ministry of Finance have issued documents to promote comprehensive budget management, many enterprises have implemented or prepare themselves to implement it. Without doubt, it is necessarily important that modern enterprises should enhance comprehensive budget management to perfect their management system. Nevertheless, comprehensive budget management is still in its beginning stages. For state-owned enterprises, it is certainly a worthwhile study on how to ensure the effective implementation of comprehensive budget management and how to bring it into full play in view of the theory being divorced from practice.Ningbo Port Railway Co., LTD has made considerable progress in carrying out comprehensive budget management, but problems still exist, such as the budget being divorced from the development strategies of the corporation, lacking sound organization of budget management, weak fundamental work of comprehensive budget management, unclear responsibility distribution, lacking effective feedback system of budget and evaluation and encouragement system and so on. Therefore, it is of great significance to set up a feasible comprehensive budget management system suitable for the development of Ningbo Port Railway Co., LTD.The paper first of all makes an introduction to the definition, connotation and system of comprehensive budget management, pointing out that its very implementation can not only guarantee the strategic development of the company, but also support its daily functioning, which plays a vital role in the development of modern commercial enterprises. Then, taking Ningbo Port Railway Co., LTD... |
PDF Full Text Request