Comprehensive Budget Of The Modern Enterprise Management Theory And Practice

Management of overall budget is an important section company internal control system and relates to every aspect of company activities. It can make the management targets of a company to be specified, systematized and quantified by using company strategy as leading coverage. We can utilize resources at the highest limit and five full play to the effects of management by implementing budget program through setting up budget management system. Management of overall budget emerged in America after the World War I, and formed ultimately in 1950's. As far as China was concerned, however, management of overall budget was started very late, and there were many mistakes both in theories and practices. As a result, this article tries to inquire into some questions about management of overall budget to perfect our modern enterprise system, including how to establish a scientific system of management of overall budget theoretically, and how to carry out overall budget for attaining the desired targets of company practically.This article starts with the intension of management of overall budget and analyse the inside-outside fundamental factor of implementing management of overall budget.? ?We point out that the fundamental reason of implementing management of overall budget is the internal motive of company for seeking profits and the greatly changed outside circumstance and the modern system of company management is the content of implementing management of overall budget. So, management of overall budget cannot come into being if there are not profit- seeking companies, market economy environment and modern enterprise system. Company strategy is the leading coverage of management of overall budget and the purpose of drawing up and implementing overall budget is executing the company strategy.The premise for implementing management of overall budget is the construction of budget organization system and the key factor that affects whether the management of overall budget would success or not is determining the budget target reasonably and resolving the duty target. Next, this article expounded the content system of management of budget systematically and introduced organization and execution of overall budget. At last, combined with the practical conditions of Chinese economy, thisarticle discussed the management of overall budget of company in the transform period of economic structure. Through analysed thoroughly, we tried to find and research the fundamental reasons of implementing management of overall budget.