The Research Of The Problems Of The Enterprises Carrying Out Overall Budget Management

This article firstly introduces the basic theory of overall budget management. Then, in accordance with the current situation of the enterprises in our country carrying out overall budget management, a certain electricity generating company is taken as a case to analysis the existing problems in carrying out overall budget management. After that, through the system establishment of overall budget management, mode choice, organization setup, management flow establishment, budget setting, budget control, budget evaluating and so on, the solid measures of effectively carrying out overall budget management has been put forward. Finally, through the solid practicing and the achievements of overall budget management in the electricity generating company we have proved the feasibility of the basic thinking and the significance of effectively practicing overall budget management.