Research Of Internal Control Basis On Comprehensive Budget Management

In June,2008,five ministries jointly issued the internal control of enterprises in our country.On April26th,2010,they again issued the guidelines for it,calling for enterprises at home topractice the internal control method. Budget management values the investment, finance and otheractivities of an enterprises within a certain period and then obtaining the important information of acompany such as business flow, capital flow and staff flow,ect. In recent years, many domesticenterprises has been continually studying from the outside.But it still faces some problems, such asimperfect system, insufficient executive strength, lack of attention,and so on.The full text can be divided into four parts.First, clarify the main theories of the comprehensivebudget management. Second, by discussing the basic knowledge of the internal control and thecomprehensive buget management,obtain the necessity of comprehensive buget management.Third,analy the risk of each link of the comprehensive buget management and the control measures forimplement. Forth,combined with the present Shanxi Jiaomei Group’s budget management situation,analyzes the problems which exist in the internal control and put forward the improvementmeasures.