Enterprise Groups, Budget Control Of The Control Problem

Under the circumstances of market economy, the large-sized corporation and conglomerate have played a more and more important role in the society. Although China has made great achievements in enforcing the strategy of developing conglomerates since the beginning time of executing the reform and opening policy, we should admit that China's conglomerates still lack suitable competence comparing with the advanced conglomerates in the world. Therefore, how to improve the management ability in China's conglomerates, how to enhance their international competence and how to compete with foreign conglomerates has become an emergent issue for the researcher and manager. Considering the complication in the management of conglomerates, the writer thought that the conglomerates' management should be improved by the enforcement of comprehensive budgeting. Presently, many enterprises in our country have already actualized the budgeting management and control, but that is far from the real comprehensive budgeting, and there are many shortcomings in its execution process. Thus, the writer of this thesis chose the topic of "The study on the budgetary control right and extent of conglomerates".Budgetary control is a management method that is executed in enterprise's interior. Seen from micro aspect, it is beneficial to efficiency of enterprise management; and seen from macro aspect, it is more beneficial to use market to optimize society resource configure. This paper started from the character that budgetary control is a part of enterprise's internal control, analyzed the control mechanism and regulations of budgetary control from budgetary control right and extent, and constructed the type of budgetary control right and the mechanism of budgetary control extent. The paper first expounded the motivation and sense of the topics, and the situation of domestic and international study at budget. The second part discussed the basic theory of budgetary control in enterprise groups. In this part, first expounded on the concept of enterprise groups and special organizational structure, followed on the theory of budgetary control, and last on the relationship between budgetary control and internal control, that the budget control is, in essence, an important tool of internal control. The third part expounded on the budget control enterprise groups in China in the implementation of the status quo, and the problems, mainly that the implementation of budgetary control in control right and control extent. Based on the first three parts, the fourth part of this paper discussed the budget control of the Enterprise Group of several models, and how to choose the budget control mode contingently, with a large number of related charts right choice model were compared, including centralized model, decentralized model and beyond budget model. The last part discussed the construction and choice of budgetary control mechanisms in Enterprise Group. Viewed from the tight control and the slack control, this part analyzed the advantages and disadvantages of different mechanisms.The paper studied the Enterprise Groups' budgetary control system, and made some innovative achievements:1. The paper analyzed the budgetary control system from the internal control mechanisms and regulations. Respectively, it separated the system to control right and control extent two parts.2. According to the different types of enterprise groups, the paper proposed different budgetary control right models and their choices.3. The paper proposed and compared the different mechanism of the budgetary control, and the different enterprise group's choice.