Study On Some Problems Of Enterprise Budget Management

The comprehensive budget management in order to detect and evaluate the budgetexecution, the allocation of various resources effectively, in order to realize the strategictarget of the enterprise. Along with our country social development, market economy isgradually perfected, Chinese enterprises in the budget management as a basic managementsystem must be. It is a comprehensive management system, has the function of coordinatingstrong department, is the core content of the internal management of modern enterprises.Internal control of overall budget management, which includes all the processes of businessactivities. Organizational control activities, the activities it has play a decisive role.Now, the budget management for us, especially to a lot of enterprises becomes veryimportant, budget management arrangements in fact did not reach the imagination of so good,because people in the practical work some wrong understanding. Many foreign enterprises inthe use of budget management than domestic enterprises universal use, there are still manyproblems in budget management, Therefore, Chinese enterprises should be in-depthunderstanding of budget management, the correct understanding of it, found that the problemshould be timely correction, the Chinese enterprises to adapt to changes in the market full ofcompetition, to enhance the efficiency of enterprises. This paper presents methods ofcomprehensive budgeting, analyses the cognition of budgeting errors common practice, thinkof comprehensive budget content must cover all business and financial. From the budgetmanagement practice point of view elaborated domestic and foreign enterprises to the budgetmanagement has some doubt and confusion, this solution is proposed, aiming to improveenterprise budget management level, realize the control of the whole process, the whole.This paper consists of seven parts, First, the introduction. To illustrate the writingbackground and significance, Domestic and international research situation and researchmethods; Second, the comprehensive budget management overview. Introduces thecharacteristics of budget management as well as the traditional budget and budgetmanagement are compared; Third, the budget preparation. Introduces the budget processand various preparation methods and the comprehensive budgeting. Fourth, the overall budgetand strategic planning. Fifth, problems and cause analysis of the enterprise budgetmanagement. Sixth, produce for enterprise budget management problems countermeasures.Seventh, the conclusion. To write the content systematically summarizes.