Study On Budget Management Of Chinese Road Transportation Enterprise

Budget management as one of modern enterprise management mechanism, strategic, because its mechanism continuity with, etc as well as the enterprise company-wide the benefits of other management is unable to substitute, because of this, many academics have to study them. However, in the current budget management of the research articles for highway transportation industry of budget management articles still not saw. As a national macroeconomic weatherglass of transportation industry, the development situation and one of the growth of economic level is closely related, therefore, the right of road transportation enterprises budget management study is very necessary.This paper analyzes the present situation of domestic and foreign enterprises in China and in the budget management of road transportation enterprises based on the present situation of national five ministries, combining in 2008 June 28 joint promulgated "enterprise internal control basic norms of the set, from the budget system, budget preparation, the implementation of the budget, variance analysis and budget examination etc Jiangsu province road transportation enterprises with the actual situation, system puts forward a set of road transportation enterprise budget management mode, and the theory of fuzzy mathematics is introduced to budget examination in, in order to attain strengthen internal management, and achieve the purpose of the enterprise's profit maximization.This article is divided into six chapters. The first chapter introduction mainly introduced the research background, research papers of the method and significance; The second chapter of road transportation enterprises of our country present situation and budget management using situation analysis, found that at present our country in the budget management of road transportation enterprises and the problems existing in the; The third chapter in the 2008 five ministries and the latest on the introduction of the internal control system based on the basic norms of road transportation enterprises according to our country in budget management budget problems and puts forward the control points and risk, as enterprise budget management of basis; In the fourth chapter will control and highway transportation enterprise combining the actual situation of enterprises, the budget; a common project Chapter 5 of road transportation enterprises departments according to the circumstance, to develop the difference and the implementation of the budget proposes some feasible Suggestions; The sixth chapter fuzzy matrix evaluation models of budget for road transportation enterprise budget, the assessment provide a reliable basis.