| This text is about the theories development of the budget management and process of it as the point to be attended to, in discussing modern business enterprise budget managing theories and the foundation of the method, combining them with the profession characteristics of the superhighway group company. With method the general theories that budget manage, with how to establish science and efficiently of the construction of the legal person management, and homologous company budget management system with manage the construction, which is a textual and investigative and basic point of this departure. This text express them to the aspects below:Firstly, Under the current manage construction of highway group company, the budget management can increase into practice internal management in business enterprise level, and its manage to the company of the business enterprise the target that attain science and efficiently promotes the function.In this text, from the relationgship between the company manage with the budget management, first, probing into company managing and budget management,and then studying the performance in superhighway group company. In the end,working over the application of budget management in the highway group company, and investigating the effect of the application of budget management to the corporation management.Secondly, On the foundation above,in operation, budget management adoption"board of directors—budget management committees—management layers of management system";"from last to bottom, from descend and arrive the top, up and down combinative"of budget procedure;zero budget method is lord, other budget methods assisting,at last, with certain prize and punishment mechanism, which can make the budget of the superhighway group company management more valid.Finally, this text manages to exerting the production into the system of the Chongqing highway group company, guiding the Chongqing highway group company. |