System Construction Of Total Budget Management For Post Enterprise

At present the total budget is a hot topic in our country. From the aspect of the economy, the essence of the budget is to configure the rare resources, but the human desire is ambitious, the function of the budget is to control it. Simply say, the budget is going to control the process base on the aim has been confirmed which concluding a series of financial index, and estimate the conclusion using the aim of the budget. Early in 18th century, budget management appeared in Britain and the United States, the original aim of the government budget was to limit the royalty and the government's luxury expenditure and alleviate the revenue burden, that way has got a huge benefit. Adam Smith has made principles for the revenue and the expenditure of government in his work. The budget of modern enterprise has been developing for almost 100 years so far, since 1920s the budget management has been using in General Electric Company, Du Pont Company, General Motor Company in the US, and now it has been accepted at large by many modern industrial and commercial enterprise.The budget management has not got developed effectively in our country because of the planned economy mode. With transfer from the planned economy to market economy, especially in current conditions of market economy, the aim of our country is to found and perfect the system of modern enterprise, the enterprise want to get more economic benefit in the drastic competition, more and more enterprise have recognized that the budget management is an so effectively way that our country has found the system of total budget management by learning from western enterprise. The file issued by our Finance Ministry of"the guidelines of executing the system of finance budget management in the enterprise"(FE [2002] NO.102) requested that the enterprise should carry out the financial budget management, and it made the enterprise transfer the emphasis on the post-check to more emphasis on the forecast and plan, and highlight the control function of the budget, it has come true that the budget is developing to the micro-management level. With the development of global economic and information, especially after the detachment of post and telecommunication, the post has encountered so many drastic market competition that such state-own enterprise must get more advance idea to fit for the new conditions and to increase the economic benefits. To execute budget management is not only the request of the modern enterprise system but also the selection of the enterprise in the new positions to get survival and development. There is no totally uniform best budget mode because that it can be affected by different system and trade features, The post enterprise should carry out a total budget management system with features of itself in a scope of totally process,totally net and totally numbers.This paper concluding 4 chapters, the first chapter contains the basic theory and development of the total budget research; the second one states the necessary and possibility of the post enterprise carrying out the total budget management; the third one is the flow design for the total budget management of post enterprise, the fourth chapter is the measure safeguard for the total budget management of post enterprise. This paper aims at the discussion and research on the post enterprise carrying out the system of total budget, system frame of total budget which fits for the post enterprise characters has been designed in this paper, and it also states the feasibility and operation project of the post enterprise carrying out total budget management base on the theory and the evidence, we hope it can help to enhance the management of the post enterprise and provide reference for analysis of economic production.