Application Research Of Enterprise Group Comprehensive Budget Management Based On Information System

The comprehensive budget management is one kind of management tools. Under the background of economic liberalization and internationalization, its technology and method can continue, inherit and coordinate operation target and business plan effectively, and carry on monitoring management beforehand, nowadays and afterward, to support enterprise developing orderly and continuously.As an important part of enterprise management control system, budget management has already been generally regarded by domestic enterprise group. Because of insufficient experience in implementing budget management, it exists many problems, such as cumbersome budget making, lack of budgetary control, lag budget analysis as well as budget decision malfunction and so on. In order to solve problems that budget managers face, establishing budget management information system platform becomes the only way modernize the management. By grasping budget management theory accurately and comprehensive, a systematic study on the realization pattern of enterprise group overall budget management based on information system has been made by the author. It also analyzes and designs the integrated budget management information system of the PetroChina.This paper first discusses main problems which overall budget management theory involved, according to combine related research of budget management at home and abroad in recent years. It explains malpractice of traditional budget management method based on Excel through comparing. Secondly, it brings forward construction approaches of comprehensive budget management information system and elaborates realization pattern of budget making, budget implementation control and budget analysis based on information system. Finally, it proves the exactness and realistic meaning of argument by giving an application example, which is construction of the PetroChina's budget management information system. On the basis of investigation and study of business requirement about implementing budget management and information system of the PetroChina, it designs a set of comprehensive budget management information system with B/S structure, and elaborates its IT basic architecture.The budget theory and technical method used in this article has certain generality to the enterprise group. The implementation pattern of comprehensive budget management based on information system and comprehensive budget information system designed which is processed can provide reference for other enterprise group budget management information.