China's Overall Budget Management System Build

As a method of making the enterprise resources obtain the best productivity and profit rate, budget is not only the concrete application of police-making, but also the basis of the production controlling. It is one of the modern business management mechanisms, and has a series of characteristics that other method is unable to substitute, such as strategic, the whole staff and so on. To establish and consummate the modern enterprise system, we must establish the scientific budget management system. The budget will urge the superintendents to focus on the future, and the foresight will enable the superintendents to excavate the opportunity better. Meanwhile, it can also enable them to foresee the problems and to take the proper measure to solve the problems. The investigation indicated that, almost all the enterprises of the world have used the budget management. Since 1989, most big enterprises have implemented the budget management in our country, but the effect is not so satisfying.Beginning with the elementary theory of the comprehensive budget management,This article countering the current conditions and problems of the budget management in our country deeply, it expounded and proved the necessity of carrying out the comprehensive budget management process. Finally, it indicated the composing essential, the instruction conception, the organizations and agencies, the establishment process and the method, the budget control and the achievement appraisal of the comprehensive budget management, and obtained a set of solution system of comprehensive budget management to guarantee the comprehensive budget management to be implemented in the enterprise comprehensively and effectively. The full article constitutes by five parts:Fist, it indicated the background and the goal of the study.Second, it introduced the elementary theory of the comprehensive budget management.Third, it analyzed the present conditions and the problems and courses of the budget management, and then pointed the importance of carrying out the comprehensive budget management in our country. Based on this canalization, the...