| Comprehensive budget control is a combined management system, which involves in all parts of the cooperation, controls and limits the whole cooperation. It is widely adopted by large scale and medium enterprises both in domestic and abroad. Its control method is called : one of fewer management systems who can combine all key points in one system. In China many enterprises are researching and practicing on budget management continuously, which acted on well in risk control, high efficiency management and effective distribution of resources of enterprises.This article analyzes the budget control theory of enterprise group from the characteristic of enterprise group and expounds the basic concept of enterprise group and the budget management, the domestic and the development situation of them. It indicates some questions during the period of control practice of enterprise group at present: the budget relax phenomenon which occurs in the budget control process, the organizations are not soundly, power and responsibility is jumbled; the weakness of restraint causes the unavailing control; the appraisal system is imperfect; the motivation is not paid enough attention and so on. This paper analyzes the reasons of the questions above and indicates a improvement suggestion of budget control system : plan the objection of budget control from the point of strategic view, consummate the organization structure and reasonably partition the power and responsibility; expand the scope of budget control and use the scientific establishment method, take anticipative control as the center of the process, establish the perfect system of budget control; improve motivation system budget control with the linear reward plan and take in the process of choosing enterprise reward plan; utilize the real inducement method to reduce the budget relax; introduce the balance scorecard in the budget appraisal system and comprehensively optimize the budget control system flow of the enterprise group. |
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