The State-owned Printing Enterprises Overall Budget Management

Based on the basis of theory combined with the practice, this thesis discusses the implementation of the State-owned printing enterprise overall budget management, the necessity and feasibility in printing and packaging group as example and put forward the implementing of comprehensive budget management conception.In the 1980s, with the theory of western management accounting into our country, the Comprehensive budget management began to spread and application in enterprise in the 1990s, to the mid for our country's large and medium-sized enterprises gradually accepted and began to introduce. In recent years, the Comprehensive budget management began to attract national economic management department, enterprise theory and practice for a highly valued. In theory, many experts and scholars on our overall budget management mode of operation, the system architecture etc pioneering research and discussed, the relevant research results also published in succession. In practice, the vast enterprise started the comprehensive budget management in succession, and combining the actual situation of enterprise management probes and innovation. On the one hand, reflects the inevitable requirement of economic and social development; On the other hand also reflects our ago comprehensive budget management enough attention, lack of adaptable method.With the rapid development of the printing industry, more and more enterprises realized that to make enterprise continuously and healthy developing, it must improve the management level of enterprises, strengthen the basic work of enterprises, and to carry out enterprise management innovation, that is the priority. By implementing a comprehensive budget management, it can make the enterprise in the face of the fierce market competition, the realization enterprise optimize resource allocation, continuously improve the management efficiency and implement development strategy. Due to the comprehensive budget management is not a long time entering into China, the theory is still in the primary stage, also practice have not yet reached the all-round, whole process, the whole members participate compilation and implementation of the budget management mode. In recent years the state-owned printing enterprise also paying attention to the comprehensive budget management system, and have achieved some results for improving the competition ability, laid a solid foundation, but still has many problems and deficiencies. This paper tries to introduce our country will be comprehensive budget management of state-owned printing enterprise to meet this reality and urgently needed. First of all, the paper analyzes the state-owned printing enterprise in the comprehensive budget management in the implementation of the problems and their causes, and put forward the implementing comprehensive budget management of necessity and feasibility. Secondly, this paper suggests the overall budget management from perfect, and earnestly foundation work of budget preparation, implementation and control of link, and the implementation of the budget examination is analyzed enterprise to realize comprehensive budget management. Finally, the printing and packaging group as an example, illustrates the comprehensive budget management in the implementation of the state-owned printing enterprise process, and carries on the evaluation.Based on the summarization of the preciously existing on the basis of research achievements, this paper will introduce a comprehensive budget management in our State-owned printing enterprise, combining the actual situation of printing and packaging group, systematically and complete puts forward corresponding comprehensive budget management system, and hoped to implement comprehensive budget management to further improve the management level of enterprises.