Research On Corporation Strategy-Oriented Comprehensive Budgetary Management

Comprehensive budget management is a sort of enterprise's internal management activity or process which quantifies the enterprise's policy-making objectives and its resource disposition and promotes the realization of its objectives. In the market economy developed countries, comprehensive budget management is one widespread used enterprise managing method, and a main means in enterprise inside managing control. In our country, with the development of reform and the market economy system's establishment, enterprise's managing control objectives have been shifted form accomplishing production kinds and quantity plan to pursuing enterprise's economy benefits and realizing value maximization. Comprehensive budget management is unceasingly paid attention to and plays more and more important roles in realizing enterprise's managing objectives, even is put to the height of enterprise's managing mechanism and strategic administration to understand, thus it is carried out vigorously in practice by some enterprises.In recent years, each telecom operator has gone through a series of reforms such as splitting, regrouping and so on. Telecommunication market's monopolization has been broken up gradually, and the competition has become more and more intense. So the demands of internal resources have been expanded, the lack of investment and expenditure has become the bottle-neck which restricts the development of telecom enterprises. At the same time, with the trend of Chinese Telecom's competition becoming global, each Chinese telecom operator has tended towards to international one after another, participated in international market competition and capital operation, and this presses for the telecom enterprises to set up the managing mechanism adapted to the trend of global economy development as soon as possible. Under the drive of pressure both inside and outside, each telecom operator has taken comprehensive budget management for a managing innovative tool used for internal resources disposition. Under this background, Jilin Telecom has tried to carry out comprehensive budget management since 2002.It is more than 7 years until now. Because the work of comprehensive budget management involves a lot things and its complexion, the innovative advance of this management has many puzzle in practical operation. On account of the urgency to solve these problems, starting with the theoretical analysis of comprehensive budget management, combining with myself engaged in the telecom enterprise's comprehensive budget management, under the theory and practice's dual instruction, this article discusses the construction of budget system to the Jilin Telecom's comprehensive budget management, namely it makes design analysis on the Jilin Telecom's comprehensive budget management responsibility system, the budget target indicator system, the budget arrangement system, the budget report system, the budget monitoring system, and the budget inspection and appraisal system.