| The comprehensive budget management is a new, systematic, scientific modernenterprise management system, a comprehensive reflection of the form of a number ofenterprises in a given period of production and business activities optimize resourceallocation to achieve the management of corporate strategic objectives approach. In China,many enterprises, especially large group enterprise absorb the successful experience of theWestern enterprises in developed countries, increasing emphasis on the application of thistheoretical approach, it improve enterprise management level, improve the modernenterprise system, and enhance their overall strength to better meet market play a role inpromoting economic development, However, due to our long-term in the planned economysystem, the implementation of the comprehensive budget management is in its infancy, themanagement style of thinking change and adapt to take some time and process, inpractical application, and did not achieve the desired results expected.In this paper, connotation, characteristics of the comprehensive budget management,organizational structure and role of the comprehensive budget management theory and anoverview of the development process, the system, combined with the author practicalexperience in budget management, JN Group’s comprehensive budget management systemcases specifically discussed the status of the comprehensive budget management and theweak links of JN Group, presented the recommendations to improve the budgetmanagement system, implementation of a comprehensive budget management to the JNGroup has a strong practical guiding significance. |
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