Research On Comprehensive Budget Management Of The State Owned Enterprises

High-speed economic development in twenty-first century, an increasingly competitive market, all sectors have to explore the new management model to meet the needs of survival and development. With the further reform of state-owned enterprises, state-owned enterprises urgently requires innovation behind old ideas and management models. Comprehensive budget management with the basic functions of the budget, that number represents the relationship between the resource requirements of all aspects of production and operation, but to make up for the shortcomings of the traditional budget, is a strategic concept-oriented integrated management tool with comprehensive scientific and systematic characteristics. In the beginning of this century our country by the government in state-owned enterprises in the formal implementation of a comprehensive budget management, the iconic event is issued by the State Economic and Trade "on the state-owned enterprises to establish a modern enterprise system and strengthen the normative views of enterprise management." However, the study and application of domestic enterprises, especially state-owned enterprises in the field is still in its infancy, between developed and still there is a big gap. Therefore, a comprehensive budget management study to be state-owned enterprises is an in-depth study of the subject, to deepen the reform of state-owned enterprises, to accelerate the transformation of their health, reduce operating costs, optimize the allocation of resources, has an important role to achieve strategic objectives.In this paper, a method combining normative case study analysis, the first comprehensive study of the background and basic theory gave a detailed overview of budget management,provide some theoretical guidance for the subsequent study. On the basis of the status of implementation of Chinese state-owned enterprises in the overall budget management and the prevalence of current problems were investigated and discussed further build a comprehensive budget management system from the organizational framework, institutional system and circulatory system in three dimensions. In constructing the overall framework of the process,this paper focuses on the strategic orientation of the overall budget management, strategic core concept to budgeting, implementation and evaluation among the BSC through(BSC) and othermodern enterprise management tools strategic and Budgetary docking effective remedy defects of the traditional budget and shortcomings of the current overall budget management surviving.Based on a comprehensive analysis of the aforementioned theory and the status quo, select a medium-sized state-owned enterprises this article especially for the study were the focus of case studies, the implementation of its comprehensive budget management background, history,work carried out, system construction, method of selection, evaluation and other aspects for assessment a detailed understanding and description. The state-owned enterprises in the implementation of a comprehensive budget management introduces strategic management concepts and methods, and achieved good results in practice the experience of several decades,it is worth learning, while other businesses there are still insufficient Finally, based on this case is improvement and development of China's state-owned comprehensive budget management provides some countermeasures and suggestions in the future, and the future research directions and deficiencies described inthispaperare summarized.