Research On The Theory And Application Of Comprehensive Budget Management

Budget management, proved to be an effective management system,can enhance the level and benefit of corporation management in micro-economic angle and can be a good tool for optimizing the market's resource collocating in macro-economic angle. Budget management has played an important role in the fields such as government, company, house and nonprofit organizations. The key for a company's development is to strengthen it's inside management. Model corporation management should break the traditional limit of unitary function administrant and to look the company as a holistic entity. By the direction of strategic plan and strategic goal, corporation management should intensify the functions of planning, organizing, controlling and harmonizing to make the target of all parts of it is the same as the whole one's. In this management circumstance, all budget management is a bridge for other function parts in the company which is a signify study for our country's companies to improve their management benefit.The thesis produces the history and actuality of the budget management in overseas and domestic companies. Basing on the scientific concept, it discusses the functions of budget management and analyzes the budget management system including organization system, procedure system, method system and implement system. It imports the advanced management function economy value added and Balance Scorecard and applies the index system to reach the propose of budget management efficiency, then to make the corporation strategy come true, optimized resource collocation, low down the manage risk, improve the manage efficiency and maximize the enterprise value. At the end of the thesis, by analyzing the case of budget management, it discusses the cause from the flows of program, control, regulate and examine. At last, it gives same measures and thought for resolving the problems and offer the way for future study.