| From a strategic perspective, the development of the enterprise budget management system development, the enterprise control perspective and humanism perspective multi-dimensional realize the effective management of modern enterprise management mode. In the process of management of the enterprise budget management can optimize enterprise resources reasonable configuration, optimization of enterprise human resources efficiency and optimize the positive function to enterprise management strategy, this positive effect for large and medium-sized enterprises the effect is more obvious. As budget management theory and practice in the past20years of continuous development and improvement of the enterprise in the process of management also gradually realize the positive role of budget management on the sustainable development of the enterprise, corporate budget management has received the good. The oil field enterprises in our country enterprise budget management, introduced in the early1990s, after years of practice has proved that the enterprise budget management theory and practice has achieved great development, promote enterprise’s apparent, in enterprise management, enterprise management cost Bin multidimensional system, enterprise resource optimization management and other aspects have made remarkable achievements, produce positive role of enterprise budget management also gradually got the attention of more and more enterprises and identity. Enterprise comprehensive budget management in the process of continuous development and improvement, has gradually developed into the important tool of enterprise strategic target to adjust and upgrade, in the process of enterprise management in the process of establishing strategic objectives optimization adjustment and played a very important positive role. In the process of management of the enterprise comprehensive budget management to realize enterprise management in the process to achieve a good internal control and internal supervision, can be found a good and timely enterprise appeared in the process of budget implementation and expectations are not consistent, and can be based on the case to take targeted measures to solve them. Enterprise comprehensive budget management can also as an important basis for enterprise performance evaluation, can provide the help for enterprise performance evaluation assessment, the multi-dimensional resources optimization configuration play an important role in the process, help to improve enterprise management efficiency, also can arouse the enthusiasm of enterprise staff and management work, and thus greatly improve work efficiency.Any enterprise,even in the same industry different enterprise because of the complexity of its operation and management as well as the differences of internal and external environment in which the enterprise is operated, makes the enterprise comprehensive budget management does not have versatility, oil and gas enterprises are no exception. Therefore, in the comprehensive budget management on the oil and gas fields, must be based on different industry and enterprise management in the process of the complexity of the internal and external environment, according to the enterprise comprehensive budget management theory and practice, on the basis of the research enterprise comprehensive budget management implementation plan is put forward, which began (oil and gas samples enterprises) based on a given sample of enterprise budget management applied research.This thesis is divided into five parts. The first chapter mainly from the selected topic background, research purpose, research train of thought and the expected contribution of this paper has carried on the brief introduction; The second chapter mainly introduces the research status quo of comprehensive budget management theory and the comprehensive budget management related theory, such as the concept, characteristics and the research content of the comprehensive budget, etc.; Comprehensive budget management in the third chapter is based on SeBei gas field survey practice for the company2010years ago on the implementation of article analyzes the problems existing in the comprehensive budget management and points out the problems that the company the comprehensive budget management; The fourth chapter mainly analyzes the construction of natural gas company the comprehensive budget management system of strategy; The fifth chapter by mainly based on the investigation results of natural gas company comprehensive budget management, we deeply analyzed the concrete implementation strategy and put forward constructive Suggestions for development; The sixth chapter of the achievements of comprehensive budget management and the deficiency existing in in-depth discussion, and prospect of natural gas development company comprehensive budget management is discussed. |
