The Improvement Research On Budget Management In FR Construction Group

With the deepening of the market economy system reform, enterprise scale in our country is constantly expanding, a large number of group companies are actively participating in the active market, there are a few differences in ownership type, scale and industry among these group companies, but there are still many common features, for example, group companies have longer management chains, more branches, wider business scope and larger funds, etc. The complexity of the group company also makes its budget management a new challenge. How to make the integration of resources in the group company more reasonable and effective, to improve the level of budget management and to promote the group goal, have become the realistic problems in the group company.This paper makes a deep analysis of the situation of budget management in FR Construction Group Company, the object of study, based on the use of principal-agent theory, contingency theory, control theory, incentive theory, rolling budget, zero-based budget and balanced score card, by imitating advanced practices of common group companies and combining with the characteristics of construction industry, real estate industry and tradeable industry. This thesis starts with an introduction to the current budget management situation of the FR Construction Group Company, which reveals such problems as incomplete group budget management organization, the weak of budget institutional basis, the lack of adaptability in budgeting methods, inadequate budget implementation and budgetary control. Through further analysis, this thesis finds out the reasons for the specific problems, then it applies the basic principle and method of budget management to the improvement study of the FR Construction Group Company in terms of budget organization, budget system, budget establishment and budget implementation and control as well as budget assessment, aiming to make the group's budget management work smoothly and to improve the level of the group's budget management.