The Research Of The Enterprises Carrying Out Overall Budget Management

Overall budget management, which is an advanced method of business management in developed countries, has been applied and generalized in China. Overall budget management is an effective mechanism making financial management adapt to financing activities character in modern enterprises. It is important to push overall budget management, establish a set of overall budget management system, standardize economic behavior in company, facilitate business basic management going up steps, and achieve system control of overall labor and process.This article studies on current situation of overall budget management at home and abroad first, absorbs budget management experience of Western corporation, and discusses fully pushing new business management pattern of budget management. Start with introducing the basic theory of overall budget management, in accordance with the current situation of enterprises in our country, this paper raises that to push budget management to strengthen business control and increase business efficiency. Afterwards, this paper raises practical measures of actualizing budget management from aspects of establishment of overall budget management, pattern selection, process construction, budget workout, budget control, and budget evaluation, etc.