Research On The Construction Of The Comprehensive Budget Management System Of ZJ Group

In today’s market, everywhere is full of competition and challenge. In the fierce market competition, if companies want to become a winner in the competition, they must comply with the development trend of the market, seek the scientific management method for the enterprise. In recent years, state-owned enterprises gradually began to introduce the market competition mechanism. Conservative management was not applicable for the surviving rules of the market, the traditional means of financial management gradually be eliminated.Budget management to the enterprise’s resources are planned to quantify, distribution and control, by means of budget organization, coordination of production and business activities, to meet the objectives of enterprise profit maximization. As the perfect and mature of the budget management, comprehensive budget management has become an important means of modern enterprise management and control, which is a comprehensive strategic management mode of management, control, evaluation and incentive. However, throughout the implementation of the status quo of China’s enterprises, the implementation of the comprehensive budget management has not been very satisfactory. To explore how to promote the use and explore the advantages of comprehensive budget management has become an important issue. Based on the understanding of the current environment, this thesis attempts to establish a set of effective comprehensive budget management system based on the operation status of ZJ group.From the comprehensive budget management basic theory as the starting point, this thesis carries on the thorough careful analysis combined with the domestic and foreign enterprise successful experience, for the ZJ group budget management present situation. From the microscopic point of view, find the group appeared in the budget management target, organization system construction, budgeting, performance appraisal and other aspects of the problems and potential risk of vulnerability, so as to find out the development of bottlenecks and pitfalls. Based on the theory of the comprehensive budget management research and aimed at the basic conditions of ZJ group budget management existed, The thesis mainly combs questions from the budget goal setting, deepen the content system, organization system construction, improvement of performance evaluation system. Finally, the thesis tries to construct a comprehensive budget management pattern to fit the service-oriented state-owned enterprises operating characteristics from the macro level.