Hunan Tobacco Business Group, The Overall Budget Management System Build

The development of large enterprise groups has increasingly become the focus of attention and an important factor in socio-economic life. Comprehensive budget management is a management way and an effective internal control tools to get the best productivity and profitability, can be achieved a state that integrated the company business flows, information flows, capital flows and human resource flows.Driven by demand of management and orientation of development strategic objective, Hunan tobacco business groups is also adopted actively budget management this tool to management and control the economic activities of subsidiary companies and their senior management staff, to ensure the consistency that the objectives of the parent company and subsidiary, to achieve the overall strategic goal of enterprise groups. To this end, to study China's state-owned enterprises mainly in the flexibility management status to adopt the budgeting management system that binding rules strongly and applicate this system to deal with the incentive and restraint of subsidiaries and senior management staff, are a major theoretical significance and practical needs.Based on the analysis logic structure of demand management -comprehensive budget management - organization systems and management processes construction - budgeting implementation and control, the budget management and operation of the meaning of principle and in the specific application in the enterprise made more comprehensive, systematic exposition and exploration, the following aspects of this paper the characteristics and perspectives: budget management of the enterprise economic activity in the entire process and the whole area should be guided by the dynamic system using the concept of budget management tool; subsidiary of the parent company of the decomposition of the target rate of return on investment can be used and the remaining proceeds of initial decomposition of the two indexes can also be applied for these two indicators budget analysis and evaluation; budget management itself incentive and restrictive role, the key is to play an active part in all the staff of the initiative and awareness.