Study Of The Overall Budget Management Of State-Owned Enterprise

As a major method for internal administration and control of an enterprise，Comprehensive Budget Management is also a modem administration patterncentralizing systematization and strategy theories and human-resource basedconcepts． With the function of plan and production harmonizationinitially,Comprehensive Budget Management turns to have more function of control，encourage and evaluation1ater,which is developed to a comprehensive operatingmechanism for execution of business policy and strategy.in2000, ComprehensiveBudget Management is brought into the<On the standard opinion of the medium andlarge—sized state·-owned enterprise building Modem Enterprise System andstrengthening Business Management>by the Economics and Business Committee ofChina, Marks the overall budget of the state-owned enterprises into theimplementation phase.This thesis mainly research theoretical on budget management using the theoriesof system economics and corporate strategy. The thesis constructs a model ofcomprehensive budgeting of Conglomerates from the theoretical1inks on a step bystep．firstly, The article introduce selecting background and the significance of theoryand the content and method of research,then through the condition analysis of thestate-owned enterprises in our country， puts forward the weaknesses in budgetmanagement of the state—owned enterprise and adoptable model of budgetmanagement in our country. Secondly, expatiate the construct framework and systemof budget management of the state—owned enterprise， planning of budgetmanagement，how to bring into effect and adjust，how to feedback analysis，and howto budget check are also indicated in detail in the paper．finally，combine an instanceof NG enterprise，we introduce the practice of this enterprise in comprehensive budgetmanagement.