The Corporation’s Comprehensive Budget Management Based On Strategic Direction

In the high-level information, technicalization and globalization of modern economic society, the modern enterprise management has entered the era of strategic management.Budget and strategy, non-financial index are out of touch in the traditional budget management syste.It leads to budget management in order to target profit guiding in the short term and budget management which are lack of strategic orientation all that unable to adapt to the modern business management and competitive environment. Therefore, from the business going concern and healthy development of the perspective, a comprehensive budget management as one of the modern management model which combine systematized and strategic-oriented, with people-oriented concept as a whole has become an inevitable choice for the modern enterprise management.This paper based on strategic management theory, internal control theory and budget management theory to introduces the balanced scorecard and performance management, which builds workable comprehensive budget management framework under strategic orientation for the company a G run. Chapter I introduction section describes the background and significance of topics,and research methods,content structure and the contribution and inadequate of the paper; The second chapter describes the emergence and development of budget management, domestic and international Research and Application in China.Through comparative analysis of study the dynamics of comprehensive budget management at home and abroad,the paper come to:there are many limitations such as lack of strategic orientation, based on one-sided, budget targets a single in the traditional comprehensive budget management; Chapter III points the basic theory of a comprehensive budget management, which explains the concept, functions, and features of a comprehensive budget management and so on, summarize strategic management theory, analysis the definition of strategic and relations strategic with comprehensive budget management; Chapter IV by analysising and evaluating the status of G’s comprehensive budget management,the paper come to the lack of strategic orientation which is one major problem in the G’s comprehensive budget management; Chapter V built a set of the company’s comprehensive budget management system under the strategic orientation for G according to the status, including the basic principles of management, organization, management objectives, preparation process and content, methodology, budget control, performance appraisal, requires hardware, software resources of G company’s comprehensive budget and may encounter problems.