A Study On Correlative Problems Of Comprehensive Budget Management

Comprehensive budget management is an important management control mechanism of the enterprise, which helps enterprises achieve their short-term business goal and strategy goal. Until now, almost all large and middle scale enterprises carry on Comprehensive budget management in economical developed countries and areas. It has become the international general business management method. Comprehensive budget management makes great sense of establishing modern enterprise system, improving administrative level and strengthening the core-competition.At present, the importance of implementation of comprehensive budget management has been realized by most enterprises in our country. But comprehensive budget management can't reach ideal effect, because there are some mistake districts and vacant districts that exist on implementation of overall budget management. This thesis puts forward some problems of the present situation of overall budget management in our country and gives some solving methods which aim at raising the level of overall budget management of domestic enterprises.The thesis is divided into five parts on the structure. The first part is the foreword which introduces the research background, literature, research method and structure; In the second part of the thesis, the basic theory of comprehensive budget management is expounded, such as the meaning and effect of comprehensive budget management, management organization system, process and content of overall budget management; Third part of this thesis analyzes the problems of Comprehensive budget management in our country. Comprehensive budget management has some problems in implementation, So it may be studied from two ways divided in the system of Comprehensive budget management; Part four of thesis puts forward that the research of the goal system of Comprehensive budget can be done on solving the problems of ignoring strategy and the unscientific of goal preparing. The fifth part of thesis is the research of the circle system of Comprehensive budget, which studies and improve some aspects of Budget Preparing, control, budget analysis and evaluation, and some suggestion is put forward.