Large State-owned Enterprises Comprehensive Budget Management Studies

In the 21st century, competition among enterprises become fierce.In order to adapt to this competition,Various management pattern emerged. State-owned enterprises are also pressing need to change the old ideas, accept the new management, with enterprises limited resources to meet the demand of enterprise development for resource Comprehensive budget management is such a way to meet the demand of enterprise development of modern management means and proved effective.At present, our most state-owned enterprises now realize the importance of comprehensive budget management, and which achieved results. As by comprehensive budget, the cost is reduced, the communication and coordination between departments are enhanced,and through ERP information timely delivery and shared.However, compared with western countries,practice is the lack of experience.How to use comprehensive budget management, building a system which fit state-owned enterprises,implement rational resource allocation, better planning, control the cost of state-owned enterprises and making state-owned enterprises more competitive, these problem we need to solve.This paper introduced the relevant background and content of comprehensive budget management and the effective implementation In state-owned enterprise,which pointed out the problems. and causes as enterprises not spread the correct concept and not have reasonable performance evaluation mechanism and so on. Large state-owned enterprise E is one of the most important base of equipment manufacturing in China. By the end of 2008, the total assets for nearly RMB15.7 billion.Through the cooperation with the famous international company, E has increased greatly. If there is no scientific effective management,E Will inevitably lead to many problems as the lack of an overall plan and communication between the departments. For this reason, E introduce comprehensive budget management methods. After several years of effort, company E has achieved remarkable results.Through the case of company E,the paper ponit out the difficult and key to implement comprehensive budget management.In the end,this paper summary experience of how to solve these problems,which provide state-owned enterprises a more practical experience and reference.