Research On The Comprehensive Budget Management System Of Gansu Tiaoshan Group Company

Along with China’s market mechanism of agricultural enterprises and the agricultural support policy increasingly clear, the internal management capacity about comprehensive budget management has become the key factor in enterprises’ competition, while agribusiness lower budget system and non-standard budget management system and other issues, making China’s development of agricultural enterprises has been greatly affected. In addition, China’s agricultural enterprise’s own organization and management model is also appropriate undergone major changes, so we have to accelerate the pace of agricultural enterprise management reform. From the perspective of agricultural assets operation, establishing the system of comprehensive budget management of agricultural enterprises is one of the important means to investors, management layer to the effective management of the enterprise, because of the preparation and implementation of the comprehensive budget management system, we can standardize the agricultural assets operation, management and supervision, realize the enterprise cost minimization. Therefore, the implementation of a comprehensive budget management system has become an inevitable choice of agricultural enterprises.This paper put the design of comprehensive budget management system for agricultural enterprises as the perspective of the paper subject and the core of research. First, from the perspective of the concept, characteristics of a comprehensive budget management system and related theory, the author redefines the characteristics of agricultural enterprise comprehensive budget management system, and puts forward the comprehensive budget management system in agriculture. Then discusses the general situation and budget management condition of Tiaoshan Corporation of Gansu province, and expounds respectively fundamental condition of Gansu Tiaoshan group budget management from the basic situation of enterprises, enterprise management status and the enterprise budget management, mainly describes and analyzes comprehensive budget management problems of the Tiaoshan Corporation. By applying the comprehensive budget management system, the author puts forward the comprehensive budget management system of Gansu Tiaoshan group company, which is the core content of this article. Finally, proposes the lack of research in this paper and the prospect for future work.