The Application Research Of Comprehensive Budget Management In Telecom Enterprise

Since 1998, the Chinese government has carried on the reorganization to the Chinese telecommunication industries.China Telecom, China Mobile, China Unicom, China Netcom, China Railcom, the six fundamental service providers form the basic structure and mutual competition in the Chinese communication market, the competition in domestic communication market becomes even more fierce.With the China's WTO entry in December 2001, the telecommunication market will be open to overseas telecommunication companies totally. It will be a tremendous impact for the Chinese telecom market. Facing the challenge ahead, how to deal with should be the top priority of XX Telecommunication Company. Through effective management to the internal control to increase the competition ability and the ability of resistance of risks, not only has practical significance to XX Telecommunication Company, but also has the reference value to other telecommunication enterprises. The paper proposed a new plan for XX telecommunication company implements the comprehensive budget management by using the comprehensive budget management theory, and analyzing present situation and the main problems of the comprehensive budget management in XX Telecommunication Company.The paper divides into the following parts:First, the paper presents the policy background and industry background of the comprehensive budget management. And then it theoretically introduces its concepts, implications and functions of comprehensive budget management. It also analyzes the work of comprehensive budget management and points out main problem of XXTelecommunication Company, through using the data and cases. Aim at the problem, it provides the general thoughts and the framework. Concerning of the organization establishment, objective set-up, budgetary procedure, budget collection and approval, enforcement, analysis adjusting, assessing, it presents operational solution. Finally, the paper sum up the main experience and suggestion in executing the comprehensive budget solution.