Issues On Implementing Overall Budget Management In Chinese Enterprises

Overall budget management has ever become popular for a time since it was created, many large and international enterprises acquired the good economic effects, while putting Overall budget management into practice .The Ministry of Finance, the original Economic Trade Commission and related section in our country successively regulated the regulation system and promoted strongly the Overall budget management, because it improved the situation of our enterprise in China, the action of Overall budget management got the confirmation, but the environment of the Chinese enterprises has taken great changes, the knowledge-based economy manifesting, the innovation of technique and human resources have already become the core competencies of the enterprise. Overall budget management oneself regulate the low effect in implementation, escaping from the strategy of enterprise, deviating from the target of the management of the undertaking, over-emphasizing the accomplishment of finance. How to let Overall budget management adapt to the newly operating the environment, how to let Overall budget management regulated with the handling system of the current continuous changes and improvements, how to let Overall budget management proceed the innovation, have been very important, because the undertaking puts overall budget management into practice, we must take it into consideration. At the same time, the overall budget management is combined with the organization, target, control, encouragement and so on as a means of management .the article expresses the author's point according to them.Chapter 1, the article deals with the main related theories of Overall budget management in general outline. Provide the explanation to undertaking in two kinds of angles, from economics to management, the construction of organization, setting up the target control and evaluation are based on the principal-agent theory. The explanation of management defines the contents of Overall budget management. In section 2, the article discusses the essence of Overall budget management. This text recognizes the Overall budget management is one of the enterprise contract essentially, in this contract, for the sake of lowering movement cost of the undertaking, the rights and responsibility between the principal and agents are established, then according to carrying out the contract, check it at the end of the part, the action and the concept framework of theOverall budget management are handed over, on one hand, generate the action, deepen the necessity and the realistic meaning of Overall budget management, on the other hand comb the basic theories for expressing analysis in the theories in next part.Chapter 2, The article retrospects the historical evolutions of Overall budget management in China, pointing out the meaning of its current fulfillment, which need improve many places at the same time, based on it, the author selects three case by examination and provide the substantial evidence for the next. While the undertaking putting Overall budget management into practice, one a successful undertaking, one taking minor faults, another is almost not too successful undertaking, proceeding analysis in the combinative related data, draw a conclusion which key problem the current Overall budget management is. This text recognizes, putting Overall budget management into practice, the environment is not sound, And the technique of the budget is not perfect, the index not scientific etc. proceeding the analysis to the reason of the problem, this text recognizes during putting Overall budget management into practice, resulting from the impact of the mode thought traditionally, the reason is the scarcity of knowledge-based economy, the low level of operating Overall budget management, this text combine the fact with theory in analytic process.Chapter 3, According to the top problem and the reason, put forward the countermeasures.(l) the environment of the budget should proceed the integration completely. On one hand, we must develop the governance, transferr...