Overall Budget Management System To Build

The development of budget management experiences several stages such as tradition budget, performance budget, planning programming budget, zero-base budget, and comprehensive budget. The conceptual of master budgeting management has also experienced budget, budget management, master budgeting management such evolution process. Across the process of enterprise management, the master budgeting management exists significantly as an effective tool of realizing the basic management functions such as planning, organizing and controlling, and harmonizing the various parts of the enterprise. Traditional master budgeting management excessively emphasizes on controlling the financial indexes, but ignores non-financial indexes that in feet connect with the key factors of enterprise long-term development.With the development of national economy and science, the evaluation of strategic performance is increasingly important. The Balanced Scorecard ( B S C ) takes into consideration both financial indexes and non-financial indexes which can supplement budget management. The development goal of the master budgeting management is to incorporate with BSC and unite result-orientation and process-orientation as a whole. This paper summarizes the meanings, basic characteristics, and develop course of budget management, and analyzes the role and the deficiency of master budgeting management on the base. To evolve master budgeting management, this paper builds new master budgeting management on the base of strategy, forming an organic integrity which takes strategy as foundation, market budget as starting point, interior management budget as the core, research and development budget as the emphasis, human resource budget as the safeguard and financial budget as the result, and then points out the factors affecting the indexes of budget.