Study On The Construction Of Enterprise’s Comprehensive Budget Management System

With the development of the society, market economy constantly improving. Budget management is more and more highlighting its important role in enterprise development. As an advanced and effective management of modern enterprise management tools, It is in large enterprises at home and abroad by the welcome and favor. But many enterprises have lots of problems in practice, and the result is not ideal also. Comprehensive budget management is a complicated project, any one problem will lead to lose its effect and function. And companies of different production and business operation modes, different cultures, different market environment and so on will influence the choice and the establishment of enterprise comprehensive budget management mode. Only select and establish the most suitable comprehensive budget management mode and system, can it play its effective role to ensure stable and healthy development.Since the year of2000, the national government has put forward the concept of comprehensive budget management and requirements, the purpose is prompting companies to strengthen its management, to be better and stronger, so that it can develop steadily and rapidly in the complex economic environment, In July2012, the theme of promotion enterprise comprehensive budget management project meetings, further push the central enterprises to execute total budget management. D enterprise,as a subsidiary of a central enterprise, also try to take this opportunity to improve the budget management of the enterprise. In this paper, to take D enterprise comprehensive budget management as a case, to tease and analyze. Finding out the problem, and putting forward suggestions for improvement. Then build comprehensive budget management system framework for D enterpriseIn this paper, a total of seven chapters, the main content is as follows:The first chapter is an introduction. The paper mainly introduced the research of background,significance, ideas, framework, methods and the expected contribution and deficiency. The second chapter is research review. Mainly from the domestic and foreign scholar’s research results and literature. This paper introduces the comprehensive budget management mode at home and abroad research’s main achievements and lessons of experience.The third chapter is the analysis of theory and the system background analysis. Mainly from the aspects of principal-agent theory and strategic management theory’s analysis of the necessity of comprehensive budget management, and the meaning of the comprehensive budget management were expounded. Meanwhile, the budget management system’s background in our country and current situation of the central enterprises to implement the comprehensive budget management was introduced and analyzed.The fourth chapter analyses the status of budget management in D enterprise. This chapter introduces the general situation and characters of D enterprises and the development status of the industry. This chapter focus on the teasing of current status of budget management in D enterprise, analysis and describe the foundation work, content, preparation process, control and evaluation of budget management. Aimed at the problems in present situation, this chapter gives a suggestion that a suitable comprehensive budget management model must be established for D enterprises.The fifth chapter is the construction of comprehensive budget management mode for D enterprise. Combined with the characteristics, financial situation, the environment and other factors of D enterprises, this chapter put forward a comprehensive budget management mode which takes the corporate strategy as a guide, economic value added (EVA.) and cash flow as the core through the elaboration and analysis of comprehensive budget management system of several of other scholars.The sixth chapter is the construction of comprehensive budget management system for D enterprise. Mainly according to the comprehensive budget management mode constructed in the fifth chapter, this chapter constructs a integrated framework of comprehensive budget management system for D enterprise that divides comprehensive budget management system into three parts of environment system, circulatory system and security system, meanwhile, it also gives detailed description and introduction for each part. The seventh chapter is the summary. The research content and result are summarized.The main contribution and deficiency of this paper:This paper is a research from the author’s practice that has practical basis and theoretical foundation. The author hopes that the results can be used in the budget management of D enterprise and make the contribution to the management and healthy development of D enterprise.However, this paper just have a general conclusion for the comprehensive budget management system of D enterprise. The complexity of practice research is not deep enough and the effect for the practice still needs further study and research.