Study Of The Overall Budget Management Of Enterprise Groups In China

Since 1920th, budget control theory has been growing up quickly, which brings great influence on company's development. Total budget management as one kind of contemporary business administration measure, is playing more significant role in the practice. In the western developed countries, total budget management has become the significant component of the business internal administration. Our country has implemented the great group's strategy and obtained remarkable achievement. However, compared with advanced enterprise groups of the world, the enterprise groups of our country still lacks the corresponding competitive power. Confronting with the fierce competition after entering the WTO, how to strengthen management of enterprise groups to contend with the foreign trans-corporations is an urgent problem to be solved.This article aims at analyzing the circumstance of the enterprise groups of our country. The whole article includes two parts, preface and text. In preface I explained the meaning of writing the article, theory tools employed and the development of total budgeting management. The text is divided into four parts including the general theory of enterprise groups and total budgeting management, the circumstance of the enterprise groups of our country and the reconstruction of the total budgeting management.Chapter one is about the enterprise groups. It includes the definition of enterprise groups, the essential features of enterprise groups differentiated from general enterprises, the development of enterprise groups, and the challenge to the traditional financial management.Chapter two is about budgeting theories. Having introduced the definitions, the features, the system of total budgeting management, as well as the mode of total budgeting management. Moreover, point out that total budgeting management is the...