| China Mobile Communications Group Co., Ltd. listed in Hong Kong in 2002。In July 2004, China Mobile completed the overall IPO of the company from a state-owned enterprise into a foreign-invested enterprise. Company structure has changed. It makes that the ways of management have undergone significant changes. The company pays more attention to absorb the advanced management concepts to improve their management level. Company adopts a comprehensive approach to the management of budget management for resource allocation, production and operation control. But in the process of implementation of a comprehensive budget management, there are still a variety of problems; comprehensive budget management model needs further improvement to find the overall budget for the company management.This paper elaborates the theoretical basis content, role, management model of the Hunan mobile company's comprehensive budget management and analyses its organizational system and process in detail. Then it summarizes the problems of the implementation of comprehensive budget management. On the basis of it, the paper proposes the improvement program of comprehensive budget management and the safeguard measures of its implementation. |
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