Research On Budget Management Of Corporate Group

As a technique and method so internal control and operation management in contemporary company group Budgetary Management System provides not only a safeguard to the implementation of company group strategies, but also a control mechanism in the process of execution. It integrates the functions of planning, coordinating and performance evaluation.Under such background of economy development, owing to the urgency research of our country enterprise group budgeting management, this thesis starting with character of enterprise groups, systematically analyzes the system and the patterns of Chinese in the world. study the present condition and existent problems about the enterprise group budgeting management. On the one hand, we get some good successful experiences worthy of generalizing and spreading; On the other hand, we realize that the budgeting management of the enterprise group still needs more improvement. From a few specific aspects are discussed.At first, the budget management system of enterprise groups was researched. Enterprise Group budget management system, including budget management organization system, budgeting system, budgetary control system and budget evaluation system. Enterprise groups management system with the guide of strategy, combining with actual condition of market, which proposed budget targets; According to the budget preparation, implementation and monitoring, feedback and adjustments, budget management evaluation and incentive cycle, etc, ensure the budget management play a role in the creation of efficient management, to achieve the objective of maximizing the value of the company.Secondly, the budget management model of enterprise groups was investigated. Enterprise Group Management Control is divided into Strategic planning model, financial control and strategic control type three modes; Different companies control mode corresponding budget management budget model were centralized, decentralized budget model, a compromise budget model. Set forth a compromise based budget management model is the most suitable for our budget management model enterprise group.Analyze and summarize the implementation of Enterprise Group in the course of budget management problems. Mainly comprising budgeting Lack of strategic direction, Budget management philosophy behind, Budget organization system is not perfect, budgeting content and compilation method unscientific, No complete budget evaluation system and so on.In the end, In view of the Problems of Enterprise Group’s budget management implementation, Put forward relevant measures for improvement:Budgeting should be oriented corporate strategy, establish a market-oriented, scientific concept of budget management, and establish their own development budget management system, Strengthen the budget management control and evaluation Etc.Conclusions presented in this paper includes the following sections:(1) Enterprise Group budget management system, including budget management organization system, budgeting system, budgetary control system and budget evaluation system.(2)Budget management rings typically include budgeting, budget monitoring, budget analysis and assessment and other basic aspects. Various Procedures and methods can be used for budget Preparation in accordance to the needs;(3)In the budget management should be strengthened efforts to control the execution of the budget, strict control of budget adjustments, At the same time, budget analysis and assessment is a necessary part of the successful implementation of the budget.(4)Enterprise Group in the implementation of budget management budgeting exists a lack of strategic orientation, Budget management philosophy behind, Budget organization system is not perfect, budgeting content and compilation method unscientific, No complete budget evaluation system and so on.(5)Improving enterprise group budget management measures including: Budgeting should be oriented corporate strategy, establish a market-oriented, scientific concept of budget management, and establish their own development budget management system, Strengthen the budget management control and evaluation Etc.