A Study On The Growth And The Evolvement Trend Of The Inner Structure Of Passenger Transport Industry In China

Nowadays, the Chinese business enterprises face an opportunity, also a challenge. The governors of group corporation urgently need scientific and valid management tool. They use them to carry on orchestration programming and reasonable instruction to the operation activity of enterprises and attaining the valid management to the business and control them. This paper tries to study the comprehensive budget management of group corporation by combining the characteristics of the budget management of the group corporation. The comprehensive budget management is divided into general budget and separately budget. The writer thinks the general budget is drawn up by the group corporation headquarters and should contact with the group strategic closely to achieve the strategic target of group corporation. The separately budget is combined with the characteristics of the branch and is draw up by the branch with the activity cost management for the foundation. The writer hopes the research can provide some useful suggestions which can be provided as reference for the governor of group corporation, raise management efficiencies and economic performance of group corporation and make the group corporation face a challenge easily. The content and the results of this paper can be concluded as five parts as follows:Chapter 1"introduction" , the background and significance of this issue is pointed out, also, the research progress at home and abroad is analyzed, and then, the structure of the paper is introduced.Chapter 2"group corporation comprehensive budget management system"introduces the characteristic of group corporation, the concept, function, organization, principle and the system. It is the foundation for the paper.Chapter 3 "general budget based on stratagem" puts forward the general budget should contact with the group strategic closely to achieve the strategic target of group corporation. It introduces concept of company stratagem, balanced scorecard and how to use balanced scorecard to connect company stratagem with budget.Chapter 4" separately budget based on activity-based cost " puts forward the separately budget is combined with the characteristics of the branch and is draw up by the branch with the activity cost management for the foundation to achieve its own target. It Introduces the basic concept, basic process of the activity-based cost. And an application is imitated about the separately budget based on activity-based cost.Chapter 5"conclusion" carries on summary to this paper and point out shortage.