Study On The Overall Budget Management Of Group Business Enterprise In Our Country

To achieve the aim of profit maximization for every enterprise running, effective ways must be employed to make the enterprises operate in high efficiency, which has become a knotty problem for the enterprises. With the increasing complexity and the variability of the outside environment, and the continually expand of the size of the business, the enterprises are becoming more and more difficult to control. To achieve the set objectives, all kinds of effective managerial approaches have been employed for the program and control, including the application of budget by more and more enterprises, from which we can draw the conclusion that budget system has become an efficient tool and technique for the running of the enterprises.Since the introduction of the western management accounting theories, budget management has had some application and development in China. At present, budget management has been put into use in many large-scale group enterprises, and there are still many who are preparing for the implementation of the total budget management. But for many enterprises that have brought it into effect, too superficial are the understanding and the cognition to the system. As a result of the incorrect cognition and operation, the function of budget management and control has not been fully brought into play, which on the contrary makes budget nothing but a waste of money and manpower. On the other hand, compared with western countries, disparity exists no matter in the theoretical study or in the practical operating model, and as a branch of management science, budget has not formed theoretically an integrated system, and is simultaneously devoid of a solid theoretical basement. Based on such a situation, and combined with the author's own experience, a total study has been carried out by the author on the theories of budget management, upon the base of which the author has also developed a research on the construction of the budget management system in group enterprises and the practical operating model with the help of some concrete examples. Pointed out whether establishes the budgetmanagement the guarantee system, whether carries on the budget establishment, the control and the inspection using the science method is budgets the management effective implementation the key.