Research On The Management Of Strategic Total Budget In Enterprise Group

With the continuous development of market economy, the enterprise is facing morecomplex and changeable economic environment, in order to gain a foothold in the vagaries ofthe domestic and foreign market more companies have toward a cross-industry, cross-regional,cross ownership pattern of enterprise group, enterprise groups have sprung up, quicklydeveloping. But it is worth noting that behind the rapid development of the enterprise group,there are many immature place there are system aspect, this also has the mechanism andsystem, among them, especially in the aspect of financial control performance. Enterprisegroups in China as a huge operation system, rarely stand in the height of the strategic budgetmanagement, budget cannot do the whole process of system design, all-round, fullparticipation, budget itself cannot be integrated into the enterprise group the branches to makeit become a bridge of communication between the superior and the subordinate to realizeenterprise strategy. Stand at the height of strategy, therefore, it is particularly important tobuild a budget system for the enterprise group.Comprehensive budget management theory in developed countries has been very mature,comprehensive budget management is one of the most successful companies in the developedcountries for many years of experience, for the enterprise to establish modern enterprisesystem, improve the management level, is of great significance to enhance enterprisecompetitiveness, this paper on the basis of the advanced experience of western stand in theheight of the strategy of the enterprise budget targets are divided into JiTuanCeng,management layer and operation layer and based on hierarchical enterprise budget system, thebudget of every link is conducted under the guidance of the strategy. Mainly elaborated thearticle is divided into four parts: the first part expounds the research background of thecomprehensive budget and build strategic oriented of the significance of comprehensivebudget; The second part elaborated the enterprise group comprehensive budget, strategy andthe basic theory of the balanced scorecard; The third part from the aspect of theory expoundedhow to apply the balanced scorecard implementation with strategic guidance budget establishment, execution, feedback, report. Finally in the HD group, for example, in the fieldon the basis of investigation and HD group based on the above theory to build the HD group,while the comprehensive budget management model.