Shanghai Baosteel Comprehensive Budget Management, Analysis,

Budget management is the core of enterprise management, and it has been proved as an efficiency management system. At present, budget management has been spread and developed in china than ever before. It is allied to the setup stage of our modern enterprise system. Which is to say, budget management as an important management style and governing body is an important part of modern enterprise system. To set up or make modern enterprise system perfect, scientific budget management system is necessary. In the circumstances, how to extend budget management, how to benefit from it is the main problem should be thought of and should be researched thoroughly.The paper introduce from some basic theory about budget management, at first it explain some basic theory about budget management, about concept, characteristic and it's status at enterprise management. The content system, organization system and the way to compile budget are introduced systematically in the following.On the basis of budget management theory, the paper make Shanghai Baosteel Group as an example, which has been pushing budget management successfully. From its budget management system, budget management organization system, budget content system, budget compile flow, we can know what's the key of his success. Also we can learn his innovation and use it for reference.So we can know more about budget management from baosteel's case. If you want to push budget management successfully, You must realize the function of budget management is the first step. From strategy point, use enterprise strategy goal as budget goal, efficient budget management system will be effected.The paper not only has basic theory but also has practical operating methods. It is hoped that this study can provide valuable references for the pushing of budget management in Chinese enterprises.