The Research Of The Complete Budget Management In State-owned Enterprise A

The complete budget management that had given the big push function to the modern industry and business enterprise to be developing and developed is a kind of main method of the inner management control of the enterprise. This method that had the function of plan and co-ordination only has already become a management system that has the function of control, encouragement and evaluation too, it can carry through the strategic management mechanism of the enterprise. The research of the complete budget management has already been gradually maturing abroad, but it is still placed in the start stage in the domestic. Particularly the complete budget management is still a new realm about the state-owned enterprise. According to the relevant document request of Economic Trade Committee and Ministry of Finance, the state-owned enterprise should build up the complete budget management system. Therefore, the research of how the complete budget management is enforced in state-owned enterprise becomes an urgent topic. The research can be in aid of state-owned enterprise to change from the experience management to the science management as soon as possible, and contribute to the establishment of the perfect structure of legal person management, and carry out keeping and increasing the value of the state-owned property.Under this background, the author launched the inquisition to the complete budget management in state-owned enterprise A. He hoped to understand the present condition of the complete budget management in state-owned enterprise, and analyze the accomplishment and the problem by practicing the complete budget management, and put forward some feasible improvement measures to improve gradually the complete budget management in state-owned enterprise.What enterprise A practices is the complete budget management of the direction to the target profits, which starts at the target profits and is drawn up and carried out respectively by the responsibility center. The budget is given to the responsibility center to carry out after the budget management committee and the budgets manage office balance it, the committee and office also control the process of carrying out the budget and examine periodically the performance of the budget. In the process of practicing the complete budget management, the enterprise A raised the management level, obtained the constructive result, main performance is: the level of the understanding has been raised, which is advantageous to the exaltation of the complete budget management level; the management target of each section has been explicit, the control of everyday producing and management has been strengthened; the benefits of each section has been coordinated, and the cooperation and the exchanges between each section has been promoted; the evaluation of the work accomplishment has been more scientific; the employee' s enthusiasm has been raised, the control of the system has been enhanced. The complete budget management in the enterprise A also exists some problems at the time of obtaining the result, such as the complete budget management is not in harmony with the strategy of the enterprise, budget establishment method is too simple etc. If these problems cannot get to resolve, it will affect the function of the complete budget management to be produced completely. For this, the author put forward some measures that aim at perfecting the complete budget management in enterprise A on the foundation of analyzing existent problems: 1. perfect the complete budget management system; 2. the whole members participate the whole process of the complete budget management; 3. construct the good functioning environment of the complete budget management; 4. build up early-warning function of the budget management; 5. strengthen the related management foundation work. It is the fundamental purpose to put forward these measures that are useful for perfecting the complete budget management in enterprise A.