| With the development of the market economy system, the operation of Chinese enterprises has been significantly improved. In the process of economic globalization and the increasing competition in the market, enterprises are faced with a series of challenges. It is difficult for the enterprises to enhance their core competitiveness and management level under the fierce competition. As an effective internal management of modern enterprises, enterprise-wide budget management has been increasingly adopted by enterprises. It has been developed into a comprehensive management system as a primary means of enterprises'internal control. As initial planning, coordination before, enterprise-wide budget management is an integration of control, encourage and evaluate now. It has received good results in the practice of many large international companies. Useful explorations are also made by some large enterprises in China, such as the Zhongyuan Oil Field, Sichuan Changhong, Guangdong Midea.Enterprise-wide budget management has achieved certain results. It receives increasing attention from the theoretic and industry realms. The relevant issues are studied by many researches, and they have concluded useful results. However, there are still many issues to be resolved. For example, how to combine the budget with financial indicators and non-financial indicators integrity? How to link up targets with the long-term development strategies? How to relate with modern management concepts and so on? It shows that scientific theories and methods are needed to regulate enterprises'management. Therefore, it is necessary to explore how to improve Chinese enterprises'budget management system.From the microcosmic aspect, enterprise-wide budget management will help the improvement of enterprises'efficiency and effectiveness; from the macroscopic aspect, it is an important means to optimize the allocation of social resources and enhance the competitiveness of enterprises under background of market. Therefore, it is very important to explore the development of budget management in China. This paper studied the budget management in theoretical based on its development trend. The situation and the current problems in practice were analysis and investigated. In the final, effective measures were given to implement enterprise-wide budget management. |
