The Research On The Comprehensive Budget Management Based On The Internal Management Reports Of Enterprise Groups

Along with the economic development, China has emerged more and more solid economic strength of the enterprise group, In the national economy for a very important position. The existence of these huge economies is important, their output is the pillar strength of economic, its research and development level of small and medium-sized companies hold a candle, its management methods, and the scale of development has always been a leader. Enterprise group has become a modern industrial and commercial enterprises destination of development. Typical modern enterprise management is no longer a single enterprise management, but all of the group's management.Group use internal management report, by analyzing financial reports of the parent company (headquarters) and the subsection, to make the integrated management decision-making. Management reports in the company management control, encourage, the early warning function of the realization of the ultimate performance on the analysis and use of reports.However, the realization of these reports function is through some ways and channels, which is a comprehensive budget management of the Enterprise Group. Through the operational budget, financial budget and special budget decision-making, operations the financial forecasting of the management activities, budgeting financial reports, on the basis of analysis feedback and evaluation on the results of the implementation of the budget, constant adjustment budget and improvement management, financial management company to achieve optimal state. Internal management reports on the full budget by the full supervision and feedback, through the comprehensive management of the budget means, and eventually realize the day-to-day control budget.This thesis first from the characteristic of the of group enterprises, research the basis theory of the internal management reports and a comprehensive budget management, explaining the enterprise groups, internal management reports and comprehensive budget management of the basic concepts, content and function, detailing enterprises Group under different control modes of internal management reporting needs, patterns and budgetary control mode. Then on the basis of theoretical study ,further expounded on the relationship between internal management reports and comprehensive budget management: including internal management reports is the starting point and basis of the comprehensive budget, internal management reports on the early warning function of budget management, internal management reports influence internal incentive through internal management reports. Finally based on our internal management reports and budget management in the comprehensive management of enterprise groups in the mechanism of the increasingly important role and the existing problems, make a couple of points to strengthen internal management reports functions of thinking.