The Overall Budget Management System Construction And Operation Research

The master budget management is the key of the enterprise management; it has gone deep into all fields of the social economic life in west, including government, nonprofit organization, enterprise and family. In china the time of enterprise carrying out the master budget management is not long. In pace with the opening and developing of the economy in china, the master budget management has been created much attention of the enterprise and government. Ministry of Finance issued < temporary rules about national capital and financial management of enterprise > in 2001, and in 2002: put forward that enterprise should carry out the financial budget management system and advanced the concrete opinions. The author based on above views and set forth this article.This article discusses the building and carrying out the master budget management on the basis of understanding; the basic concepts. In accordance with the situations that enterprises pay attention the budgeting and look down on the performance in our country, and put forward several safeguard factors to ensure the success of the master budget management system. Author tries to innovate in that. The author induced and analyzed four kinds of master budget management model. Last recommend four patterns of budget management, deeply analysis the examples of the Huale group in Shangdong, the Petroleum exploration bureau in Central Plains and Electric power company Jiangsu.