Analysis Of China's Large And Medium-sized Enterprise Groups In The Harbor The Overall Budget Management

The comprehensive budget management (CBM) was first used in America in 1920s. The GE company, The Du Pont company took the leading in applying the approach and made strike performance. Till now, nearly all the large and medium-sized enterprises in developing countries need CBM. It is commonly used for enterprise management worldwide.In recent years, the theory and successful experience of the modern management pattern is recognized and accepted by the seaport enterprises day by day in our country. Especially large and medium-sized enterprise groups consider CBM as an important measure for subsidiary's internal control and a breakthrough point for developing group management in order to enhance core competitiveness. However, in practice, as seaport enterprises are in the stage of establishing the modern enterprise system, there are still some problems during the boost procedure. For example, issues in recognition, implementing and managing need continuously improvement.Firstly, the thesis discusses the concept and components of the CBM theory. And it also points out that CBM includes budget organizing system, budget content system, budget setting and method, budget supervision, control and adjustment, budget report system, budget analysis and assessment system. It is a system standing on the strategy guide of the enterprise group while different from traditional budget management.Secondly, standing on the position of seaport enterprise groups, the thesis points out the necessity of the practice of CBM, and compares it between seaport enterprise group and general industrial enterprise. It is for the purpose of analyzing the CBM characteristic of the seaport enterprise group.Thirdly, the thesis analyzes the current situation of seaport enterprise groups that have already practiced CBM. Then it points out a series of problems e.g. misleading reorganization, the single method of budget, over detailed or simple budget and budget relaxation, subjective examination and approve, faultiness of CBM software and so on. And on that basis, analyzes the cause of the problems deeply.