Comprehensive Budget Management System Of The Central Grain Reserves Depot

The comprehensive budget management originated at the beginning of the 20th century. It has turned into a basic and essential system of management in market-oriented economy of developed countries. It's also a vital approach of management for investors and entrepreneurs. With the development of the socialism market economy of China, the comprehensive budget management will also become a basic and indispensable system of management.Promoted by the Ministry of Finance, National Stated-owned Assets Supervision Administration and China Grain Reserves Corporation, more than 300 state grain reserves warehouses, which are subordinated to China Grain Reserves Corporation, have implemented the comprehensive budget management. With the research of the budget management theory and the working practices in budget management, the author has probed into how to implement the comprehensive budget management in state grain reserves warehouses.Beginning with the elementary theory of the comprehensive budget management, the thesis analyses the current conditions and problems of the comprehensive budget management in state grain reserves warehouses deeply, and points the way for improving the comprehensive budget management in state grain reserves warehouses. The thesis offers a scheme for the comprehensive budget management including its organization, preparation, target, feedback, supervision and control, and evaluation. Finally, the thesis discusses how to establish information systems of the comprehensive budget management for state grain reserves warehouses from the perspective of technology.The thesis has conducted an overall systematical case study on the implementation of the comprehensive budget management in state grain reserves warehouses. It aims at finding out the common rules from the actual cases. It also provides advices on how to improve the comprehensive budget management.