| The comprehensive budget management originated in the early twentieth Century,and has become an advanced tool for internal control management of enterprises,which can achieve the overall planning of the overall resources of enterprises.However,in the face of complex market and rapidly changing business and other unexpected situations,the current budget management mode lacks the support of effective information system,and the implementation effect of comprehensive budget management is not good,and its drawbacks are becoming increasingly prominent.Therefore,how to use the comprehensive budget management scientifically to make it better serve the strategic target of the enterprise has become an urgent problem for the enterprise.Yingkou ER Co.,Ltd.is a production and manufacturing enterprise,the main business is to carry out deep processing of paraffin.At present,the management mode of the cost budget still only leads to the low level of the overall budget management of the enterprises.Therefore,in order to improve the ER company in Yingkou,the transaction efficiency,give full play to the company to enhance the ability of comprehensive budget management in the operation and management of the company,this paper selects the Yingkou ER company as the research object,combined with the related theory of comprehensive budget management,comprehensive budget management according to the company’s current situation,analysis of the company’s overall budget management problems and the deep-seated reasons construction and management company,comprehensive budget management practice,to improve enterprise management level.This study based on the domestic and foreign related comprehensive budget management theory and practice analysis,combined with the comprehensive budget management theory,introduces the present situation of the comprehensive budget management of Yingkou ER Co.Ltd.,according to the current situation of the existing comprehensive budget management of Yingkou ER company,and makes a detailed analysis on the reason of the problems.Then,based on the theory of comprehensive budget management,it puts forward the Countermeasures for improving the overall budget management mode of Yingkou ER Co.,Ltd.,and at the end of the article,puts forward the safeguard measures that can make the comprehensive budget management improvement strategy successfully implemented. |