Overall Budget Management And Performance Assessment Of Southern Airlines

China Southern Airlines Company Limited (hereinafter referred to Southern Airlines) is reorganized by a large state-owned enterprise China Southern Airlines Group Company, and changed to foreign-invested enterprise by the People's republic of China Ministry of Foreigh Trade and Economic Cooperation in 2003. There are many bad styles in such an enterprise, especially in overall budget management.This paper analyized budgeting, budget execution, control, assessment, etc. according to the problems that exist in overall budget management in Southern Airlines, and made some proposals for improvement.The main point in this paper is to promote the value management in overall budget management,"new soviet incentive model"and"zero-based budgeting"are suggested to be used in budgeting, and donamic control is also important for budget management to play a better role.