| In western developed countries, budget method has been widely operated in business enterprise management. Since 1990s, many large-scale business enterprises in our country also begin to make use of the tool in business enterprise management. The practice tells us, different countries, culture background of different enterprise, different traditional habits and human's personality have important effects on the results of budget management. According to our country's current conditions, how to properly use budget method is still an important problem for our country's business enterprise management, especially for the group business enterprises.Learning from the angle of management, this thesis discusses completely the management mode of budget in business enterprise and its development. From the three aspects of the budget methods, the budget supervises and control and the organization system construction, this thesis discusses in theory the system of budget management methods of the group business enterprise. Through analyzing the advantages and the disadvantages of budget management in our country's group business enterprise, it puts forward the suggestions of improving group business enterprise budget management in our country, and analyzes a case of the power company in Jiangsu that adopted the budget management early in China.Nowadays, the budget of group business enterprise in our country not only has a little deviation on the principle, but also has obvious blemish in the aspects of budget basis, method, mechanism of making policy etc. Therefore, the keys of enhancing the group business enterprise budget management and promoting group business enterprise management ability in our country are the following: First, renewing ideas; second, selecting right budget target, establishing the scientific decision system and establishing the budget management and control system that adapt to itself mutually; finally, valuing the function of computer in budget management.
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