Evaluation Of The Enterprise's Overall Budget Management Performance

Since the 1920s, a comprehensive budget management in the United States of General Electric Company, DuPont, General Motors Corp. after a quickly into a large modern enterprise standard operating procedures. Its function from the initial plan, coordinate the development of production and now control both inspire and evaluation functions of a comprehensive strategic approach to implementing enterprise operational mechanism, thereby enterprises in the heart of the system of internal control position. It can be said that the implementation of a comprehensive budget management developed the successful enterprises of the experience accumulated over the years, the establishment of a modern enterprise system, improve their management level, and increase the competitiveness of great significance. The early 1980s, western management accounting theory are widely used to promote a comprehensive budget management application in China. April 2002 issued by the Ministry of Finance "on the enterprises, the financial budget management guidance", the enterprises should be further implemented, including budget, financial management of the full budget. These administrative regulations promulgated, the management of this budget marks a comprehensive scientific management concept has been widely recognized in China, and to regulate access to and implementation stages.This paper is a series of standards, indicators, procedures and methods of implementation of the budget and budget management inspection will be conducted to verify and assess the role of budget management and performance of the current management of the budget to make comprehensive evaluation, provide incentives for enterprises basis, and to improve the comprehensive budget management views and proposals. In this paper the design ideology, and the traditional full budget on the implementation of the management reform greater than differences in the theoretical analysis methods, evaluation methods, evaluation of the selection of indicators on the whole comprehensive budget management reform process started every link and the current budget management for a comprehensive reform of the performance evaluation standards almost no research, therefore, have a certain uniqueness, but also have a certain academic value. The topics in the design of the evaluation index system, the paper made reference to performance evaluation index system in the mature indicators, and in accordance with the available statistical indicators, comparability of comprehensive budget management and the characteristics of these key factors, combined with Expert advice on the amendment, the final design criteria, including seven of the 21 indicators and targets factor of the evaluation index system, the use of fuzzy comprehensive evaluation model to determine the comprehensive evaluation score, with empirical analysis and verification of the results of this study the feasibility of And reasonable. Concludes with a comprehensive budget management improvement measures and proposals, which contained ideas on improving the management of the full budget is more common reference value.Based on the design ideology, the study's focus on the comprehensive budget management performance evaluation, and the traditional full budget on the implementation of management reform programme larger than differences in theoretical analysis methods, the evaluation methods established, Evaluation With reference to the selection of the relatively mature evaluation index system and method for management at the same time on the full budget for each part of the reform process started. The current budget for comprehensive management reform of the performance evaluation standards almost no research, therefore, has a unique, have a certain academic value addition, the enterprises to improve the implementation of a comprehensive budget management play a more general significance.