The Overall Budget Management Related Issues In The Implementation Of Enterprise

From the 1920s the concept of "Budget Management" raised by Mckinsy in , the theory of comprehensive budget management had passed through several dozens years' development, and be already mature and perfect day by day. Today, comprehensive budget management was playing an increasingly important role in the enterprise practice.China's enterprise only had the concept of plan but the budget in a fairly long period. After reformed and opened up, especially on April 10,2002 the Ministry of Finance issued "The guidance on the enterprises' budget management", the enterprises started to have the certain understanding of the budget and its management and paid attention to drawing up budget. But because of the implementation of comprehensive budget management in China was still a short period, and the lack of understanding and experience, there were many errors and problems exist in the implementation. How to solve these problems to improve enterprise's comprehensive budget management and to enhance management level had become an urgent problem of modern enterprise.This paper divided into four parts. Started from the relevant concept of budget management, it carried on the discussion and analysed to the comprehensive budget management. This paper proposed solutions of the problems arising in the course of the implementation of the comprehensive budget management.The first part introduced the motivation and sense of the topics. It expounded the relevant definition of the comprehensive budget management, introduced the situation of domestic and international research and substantive progress.In the second part, it carried on the thorough analysis to the basic theory of the comprehensive budget management from four aspects in the transaction cost theory, the agent cost theory, the system theory and the strategic management theory.In the third part, through the analysis of the present situation of the comprehensive budget management, it promulgated the question which appeared in the process of comprehensive budget management process from five aspects, which were the understanding erroneous zone, the problem in the budget organizations and agencies establishment, the questions in the budget manages various links, the budget drive way and the pattern of the budget management..In the fourth part, in view of the above question the author proposed the safeguard measure which would make the comprehensive budget management effective implementation and the conditions should be taken. In view of the third part of question, the author mainly proposed the solution measure from following several aspects : established the comprehensive budget management structure which was consummate, constructed a consummate comprehensive budget management flow, established the inspection target system of the comprehensive budget management and adopted the effective drive way, choiced budget management pattern according to the enterprise life cycle, and the condition of successful implyed the comprehensive budget management.In this paper, the comprehensive budget management in the implementation of the problems had been raised practical solutions. Looked over the full text, there were two innovations:First, proposed a new instruction mentality of the budget establishment. The traditional budget system was from a two-dimensional angle, the crosswise was the time dimension, and the longitudinal for the product dimension. But, this kind of simple two-dimensional angle budget already could not satisfy the need of the environmental variation for the modern enterprise. Here, the author proposed a brand-new budget establishment instruction idea, namely from multi- management dimension angles to estimate.Second, through the enterprise life cycle theory, it united the construction of the budget goal and the budget management pattern. On the one hand, through constructed the budget goal to instruct the construction of the budget management pattern; On the other hand, through constructed the reasonable budget management pattern to safeguard the realization of the budget goal.