| Chapter 1 IntroductionComprehensive budget management in the enterprises under the guidance of strategic objectives, through budgeting, implementation, control, evaluation ,incentive and a series of activities, comprehensively improve enterprise management and operational efficiency to maximize the value of a management method. Implementation of a comprehensive budget management as developed successful enterprises of the experience accumulated over many years, enterprises have become the contemporary signs of maturity. Sports industry for a national and regional development of the national economy is playing an increasingly important role in the national economy and gradually become a new growth point, community sports and the industrialization of the expansion is accelerating. Especially in Beijing's successful Olympic Games for 2008, has been the sports community, economic community and other scholars widespread concern in all sectors of the community readjustment of the industrial structure for the development of the sports industry provides a good opportunity for development, the sports industry and economic growth point has become the sports community and economic circles are generally concerned about the hot topic. This paper is a comprehensive budget management of knowledge to the sports industry in Changchun City, through the plan, control, coordination and decision-making to improve the operation and management of the sports industry, sports industry enhance the organizational capacity, strengthen financial control and improve the economic benefits of the sports industry have a positive role. Chapter 2 Outlined in the sports industry in Changchun City2.1 The development of the sports industry at home and abroad2.1.1 Development of the sports industry abroadSports industry in the international development trend: the globalization of the international sports industry; access to capital markets; dominant position even more prominent; rapid development of related industries.2.1.2 The development of China's sports industry profile Since 1997 China's sports industry has entered a period of rapid development, especially the 2008 Beijing Olympic Games successful bid and more for the sports industry has brought unprecedented opportunities. In the socio-economic life of the role and status become increasingly evident.2.2 sports industry in Changchun City Status2.2.1 Boil the first sports lottery monopoly is the backbone of the sports industry in Changchun2.2.2 Fitness and entertainment industry has developed rapidly2.2.3 Sports competition shows great potential for development2.2.4 Sales of sporting goods industry to grow steadily2.3 Changchun City sports industry managementSports industry is not only the direction of sports development, but also a process. The sports industry in the process of development must adhere to market-oriented and focus on breakthroughs in the government's macroeconomic regulation and control and market the basic configuration of the combination of social and economic benefits of unity; sports and the sports industry coordinated development mode of development to draw on the succession by innovation.2.4 Implementation of comprehensive sports industry the importance of budget management Sports Industry implementation of a comprehensive budget plan through the same management, control, coordination and decision-making to improve the operation and management of the sports industry. Sports industry enhance the organizational capacity, strengthen financial control and improve the economic benefits of the sports industry, has a positive role.Chapter 3 Outlined a comprehensive budget management3.1 The content and features of the overall budget management3.1.1 Full budget and comprehensive management of the content of the budgetIn this paper, a comprehensive budget management is the definition of an enterprise development strategy-oriented internal control system. It is the passage of a modern enterprise management mode.It it is in the forecast and decision-making on the basis of the budget for enterprise departments, units and individuals set up small The goal, the corresponding allocation of resources, and process control and evaluation results, effectively organize and coordinate all aspects of enterprise production and management activities to ensure that the expected completion of the overall development goals.3.1.2 Features a comprehensive budget management Comprehensive budget management is the core of "comprehensive", with all personnel, all elements of the characteristics of the entire process.3.2 The main content of overall budget management Comprehensive budget management, including the main contents of the budget, the budget management system, key management and other areas.3.3 the significance of overall budget managementImprove the business management level of enterprises maximize the wealth and continued viability of enterprises to promote the development and progress. ⑴support enterprises in the strategic management⑵decomposition of business objectives⑶specific departments (units) economic responsibility⑷coordination departments (units) of economic relations⑸control of day-to-day business of economic activity⑹business performance evaluationChapter 4 The application of comprehensive budget management in the sports industry in Changchun4.1 The Sports industrial structure in Changchun on the characteristics of of the full impact of budget management4.1.1 features of the Changchun Municipal Sports Industry⑴Physical fitness services in the entertainment industry dominates⑵Sporting goods industry in the sports equipment sales accounted for more than half⑶Ownership structure of the sports industry in Changchun⑷Sports services and the introduction of the relative lack of foreign investment⑸Different types of ownership constitute a focused industry4.2 Construction of the sports industry in Changchun City by comprehensive budget management system4.2.1 The general concept of budget management in sports industry in Changchun City Sports industry in Changchun City implementation of comprehensive budget management should be easy-to-digest, promoting a phased and gradual perfection. Follow a clear mandate, powers and responsibilities, the unity of purpose and responsibility controllable, efficient operation and the basic principle of gradual progress. Budget target of top-down and bottom-up determined to take the principle of combining.4.2.2 Determining goal of the sports industry in Changchun City by overall of the budget managementThe goal is to enterprises in a variety of operating budget for the period reached the state or the outcome of the forecast and expectations of the enterprise strategic objectives in the concrete embodiment of the budget period. Budget target should be the characteristics are: feasibility, effectiveness, objectivity, comprehensiveness, seriousness.4.2.3 Use of modern advanced technology and methods of budgeting According to different budget items can be fixed budget, budget flexibility, rolling budget, and the probability of zero-base budget method, such as the preparation of the budget, the budget is the traditional way of more advanced methods of budgeting in the modern financial accounting and budget management in the formulation of the budget Has been used as planning and operating cost method.4.3 The establishment and management of the budget approvalBudgeting is the annual budget target specific companies to quantify and decomposition of various budget units. The business is on the lower deck between the financial responsibility of operating the course of the game. Budget approval to the budget summary reflects the enterprise development strategies, form an overall budget plan to ensure the effectiveness of the implementation of the budget an important link.4.4 budget implementation monitoring, assessment, evaluationThe implementation of the budget will truly implement the budget to the actual business activities of the process, the sports industry should focus on monitoring the implementation of the following aspects: first, we must ensure that all business activities as scheduled in accordance with the budget arrangements, such as not occurred, and identify the reasons for To implement the duty to take remedial measures; second is to promote business plan and revenue measures are implemented to ensure the continued growth in revenue; third, through strict implementation of approval and authorization, reasonable control costs, enhance economic efficiency; fourth, through sound investment management Procedures and decision-making to strengthen the investment management to improve investment efficiency; fifth is to implement the budget management system and processes related to promote management innovation.4.5 Overall budget management of business processesComprehensive budget management is a comprehensive enterprise, involving all aspects of the enterprise.It is a collective work of all departments within the enterprise needs of the mutual cooperation.It is a collective enterprise budget implementation plan, control area as one of the management activities.It is "full" and the "whole process" of management.4.6 The organization and duties of overall budget managementBudget management system from budget management and budget responsibility of a network, the budget management system including budget management committee, the Budget Office of Management and Budget responsibility centres. Network budget responsibility in the implementation of the budget is the responsibility of units framework, that is the responsibility of the implementation of the main floors.Chapter 5 The implementation of a comprehensive budget management should focus on the issues of the sports industry in Changchun City1. Contents of the budget should emphases on the operating income, costs and cash flow2. Budgetary management work to build units and administrative departments are primarily responsible for accountability3. Implementation of a comprehensive budget management is necessary to grasp the "four combinations"4. Cultivate the sports industry management talent, improve the management of the sports industry...
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