Enterprise Groups, The Improvement Of Budget Management Model Study

With the development of our enterprise groups, the research on the budgetary management of enterprise groups has become a hot spot in both theory and practice. In the budgetary management, the most important thing is to grasp two things: the budget establishment and assessment. These two matters are mutually related, one is the beginning, and the other is the end point. The entire budgetary management is from the beginning to the end point, again from end point to beginning cyclic process. Handle well the relationship between the two must be indispensable.Regret that the current budgetary management theory and practice are often focused on a thorough study on the preparation of the budget. Few of budget implementation and evaluation results are effectively. This research mode separates the starting and ending points of the budgetary management. And it largely affects out budgetary management results.This thesis tries to change this approach and make contributions to group budget management. In this paper, the theory of budget management and enterprise groups to conduct basic introduction. And then we have undertaken a review of the domestic budgetary management mode. Through the analysis, we found that there is a common problem in the present budget management mode: the budgetary slack and the lack of supervision. In order to solve the common problem, we suggest improve the present budget management mode. The target of the budgetary assessment should be not the subsidiary companies, for they are also the drafter of the budget. And set up a budget audit committee, responsible for the audit of the preparation of the budget. We also suggest other methods to improve the budgetary management mode.