The function of under the condition of the market economy, the majors and the combines are increasingly important and the economy strength competiors among countries stand out in the competiors among the majors or the combines. Our ountry brought the stratagem of the majors and combines and gained notable achievement, but compared to the advanced corporations, the national corporations are still short of competitive ability, so how to advance the administration of the conglomerates are now being the most difficult problem in front of the operators, the administration of the conglomerates is complex, the penmcm considers The comprehensive budgeting management as the crevasse to step up the administration of the majors. The a comprehensive budgeting management is a kind of modern times pattern which get cross form the comformity, the operation capital and the information, and the proper, definite decentralization of power warranty and outstanding achievement appraise to realize the reasonable configure of the resource, the effective carry out of the stratagem, the continucince improvement of the management, the target of the increasing value. At the present time many national corporations have been realized the important of the comprehensive budgeting management and explore the proper pattern adapted to the situation of our country, but, a lot of undertaking have small effection in it and have lots of shortage during the course. So the penman choice this task. |