Implementation Of The Overall Budget Management Of China's Enterprises

Total budgetary management (TBM) is a modern business management mode. With the integration of the business, funds and information and by the definite and moderate decentralization, authorization and evaluating credits etc, it can achieve the goal of allocating resources, carrying out strategy effectively, improving the level of management continuously and increasing the value steadily.TBM has become the significant component part of the business internal administration in the western developed countries. With the increasing development of economy, it is gradually recognized in China.This paper consists of two parts, namely the foreword and the text. The foreword briefly illustrates the significance of this disquisition, the basic clue and logical structure in writing; the text can be divided into three parts.In the first part, TBM was analyzed through the content, time and personnel staff overall. Then, it chiefly illustrates how TBM was come into being and developed in our country and demonstrates TBM' s effectiveness discussing modern management theories.The second part primarily details the present situation about TBM' s implementation in our country. Many problems that has arisen in the implementation process such as budget establishment segment problem, budget performance segments problem, check and supervision segment problem.In the last part, the author chiefly proposes the consummate TBM countermove. The main substance consists of improving business organization, raising budget quality. And also, the implementation of TBM should focus on strategy, and the budget management patterns are different according to operation characteristics and market environment.