An Research On Comprehensive Budget Management Of The S Sanatoirum

With the acceleration of economic globalization, Comprehensive budget management as one of the important successful experience of the western enterprise development can help enterprises to maintain their competitive advantage, financial accounting and supervision system perfect, effective cost control function has been paid more and more attention. Comprehensive budget management is a kind of highly fit business strategy management mechanism, a set of system control, motivation, evaluation and other functions as one of the integrated management method. After the reform of state‐owned enterprises in China, in order to better and faster development, many enterprises, institutions have implemented a comprehensive budget management, the S sanatorium is no exception.On the base of comprehensive budget theory, To establish the comprehensive budget management of S sanatorium and implementation as an example, Discusses the implementation of a comprehensive budget management significance, process and results, suggestions were put forward some innovative for its problems, In order to improve the actual effect of comprehensive budget management in the rational allocation of resources, strict control of expenditures.