The Research On Comprehensive Budget Control System Of Modern Conglomerates In China

Modern market economy is the economy of competition, The ultimate result is competitive enterprise groups shrinking profit margins, The survival and development of enterprise groups, the purpose is the pursuit of strategic objectives is to achieve profitability and maximize the value of enterprise groups, How to deal with the modern market economy, competition and conflict between the enterprise value, the key is to establish an effective system of budgetary control, Rational allocation through the budget mechanism to group all the resources, to achieve optimal use of resources, and tap the potential of earning profits, internal capacity, expanding profit margins, and enhance ability to withstand market risks, thereby enhancing the competitiveness of business groups and the pursuit of sustainable development of enterprise groups。In this paper, a comprehensive budget for the control of enterprise groups in China to implement a series of problems existing in, Using standard research methods, Questions along-analyzing problems-research ideas to solve the problem. First, literature review of the comprehensive budget management and control of research, based on a comprehensive budget in detail for control of the relevant theories in order to further understand the Group's comprehensive budget control and budget control of a single enterprise the distinction merits of budgetary control mode.Secondly, the paper points out a comprehensive enterprise group in China the problems of budgetary control and analysis of its main causes. Problems are:(1) the concept of a comprehensive understanding of budget control unclear; (2) full budget control of the organization to set unreasonable; (3) methods of budgeting procedures and the preparation of a single; (4) implementation of the budget process control efforts is not enough; (5) lack of effective incentive mechanism. Enterprise Group from the external environment and internal environment analysis of the causes can include:(1) the unpredictability of the market; (2) Enterprise Group's management fully understand the content of lack of budgetary control; (3) the lack of effective comprehensive budgetary control system.Again, this paper through a case study, elaborates the results of its budget to the budget, the budget control system evaluation based on the sum up to the Budgetary Control System Inspiration:(1) update the concept of budgetary control; (2) the Enterprise Group attached great importance to overall budget control; (3) continue to improve and refine a comprehensive budget; (4) to strengthen the budget process control and management; (5) the preparation of a comprehensive budget to fully consider the market and macro-policy changes; (6) to strengthen the results of assessment and evaluation of the budget; (7) the use of modern information technology, data processing budget.Finally, from the subsidiary companies management control mode, it puts forward a strategic control of the group's comprehensive budget control-oriented System. Include:(1) establish a modern enterprise group comprehensive budget control of new ideas; (2) development of group strategy to control the comprehensive budget control-oriented model; (3) the use of modern information platform for ERP to improve the level of budgetary control conglomerates.