Although comprehensive budget management has been widely used and research in our country, but because our country did not follow the scientific method in comprehensive budget management, people-oriented, are some of the budget for the budget, even if only by setting up a couple of forms and indicators comprehensive budget management, comprehensive budget management in the curing, the soft budget constraints and budget slack.Zhangzhou Minnan sewage treatment co., LTD. Is a company is given priority to with sewage treatment business, involving the sewage processing equipment, sewage management, sewage management of large enterprise groups.In order to be able to get faster in the fierce market competition and rapid development, it introduces the comprehensive budget management, to strengthen their internal management.Although through the implementation of comprehensive budget management, Zhangzhou Minnan sewage got must strengthen the company’s management, but because of its imperfect in the implementation of the comprehensive management of the mountain, the comprehensive budget management to strengthen its management function has received the limit.Then, the paper launched research and analysis.The full text is divided into six parts.The first part is mainly to domestic and foreign research review, research ideas and methods of this article;The second part mainly introduces the related theory, to lay the theoretical basis for study of this article;Third part mainly discusses the Zhangzhou Minnan sewage treatment company in the implementation of comprehensive budget management, existing problems and cause analysis.The fourth part respectively from perfecting comprehensive budget organization, preparation, execution and evaluation on detail;The fifth part is mainly to quanzhou sewage treatment company build comprehensive budget management solution about institutional guarantee measures are put forward;The sixth part is conclusion. |