Research On The Applications In Comunication Enterprises Of Comprehensive Budget Management Based On Strategy

Comprehensive budget management is a method of internal management control of enterprise, which is at the core of the internal control management system and the implementation of an integrated business strategy, including the functions of control, motivation, evaluation and so on. As an infrastructure of national social development and economic development, the telecommunications industry is the country's nervous system and the lifeblood of the national economy, it is a necessary condition of modern human existence and also a measure of an important symbol of national security factor. The telecommunications industry was regarded as one of the priority development sectors and an important component of the social productive forces by the Countries of over the world. AS China's telecommunication enterprises are mostly listed companies in the overseas, in order to meet the demands of overseas listed companies, China's telecommunications companies are more focused on strengthening internal management level and enhancing the core competitiveness of enterprises. This paper References the theory and practice of budget management at home and abroad, combining with the features of production and operation of China's telecommunications enterprises, to make a in-depth research and analysis of applications comprehensive budget management based on strategic in China's telecommunication companies and try to explore a better comprehensive budget management system for telecommunications enterprises in our country. The first part of this paper is a review of theory and practice and application of comprehensive budget management; The second part makes an analysis of the close contact between strategic and comprehensive budget management; The third part describes an effective convergence tool of strategic and comprehensive budget management-Balanced Scorecard which paves the way set for bellowing; PartⅣ, according to the practices of budget management in China's telecom enterprises, find the problems in various step and make a targeted redesign. PartⅤ,Ⅰpresent the summary and prospects.