Wuhan Iron And A Gas Heat, A Comprehensive Budget Management To The Implementation Of Research

Comprehensive budget management is a systematical engineering to prediction,decision-making, decomposition, daily control, as well as evaluation, which is the key issue todock the internal mechanism and the market. Modern budget system produced in the UnitedKingdom, and developed in the United States. The application and the development of budgetmanagement in foreign enterprises began in the late19th century. China’s first use of the budgetbegan in1953, that’s the country’s first Five-Year Plan Period, however, late to90years of the20th century, the budget was really introduced to corporate management as a means of control.According to incomplete statistics, almost one-third of China’s state-owned enterprisesapply budget management. However, budget management in Chinese companies rarely producesgood results, which mainly due to the weak implementation. Generally speaking, budgetmanagement areas include: budget preparation, budget execution, budget controlling and budgetevaluation. Which is to mobilize all levels of budget execution responsibility for the budget werethe enthusiasm and creativity, and strengthen the sense of responsibility, and to mobilize theeconomic resources through people’s initiative to complete the budget targets, Implementation ofthe budget budgeting more difficult than it needs to perform to implement pragmatic business,budget execution, budget to achieve the objective of effective protection, is the core part ofbudget control. This was a comprehensive study of corporate budget management system hasbeen more mature and has achieved some results, by analyzing the business remaining in thebudget implementation process needs further improvement, improvement of the proposedmeasures to make management more refined.This paper adopted the case study method, investigation interview method and logicalreasoning methods, In turn, analysis of the current this enterprise budget management presentsituation as well as the implementation of the budget, sums up the existing problems in theimplementation of the budget, that certain accounting and budget has deviation, budgetmanagement process are not sound enough, budget management is not comprehensive enough,budget execution continuous dynamic monitoring are not sound enough, the budgetimplementation process of some aspects on dogma, puts forward the optimization of theenterprise comprehensive budget management countermeasure suggestion and proposed solvesthe question way, namely, strengthen capital budget control, budget management flowoptimization, improving budget information system, establish the budget implementation ofreal-time monitoring system and the early warning mechanism, establish and perfect the budgetfor the implementation of internal feedback and reporting system. This for enterprises tostandardize the basic management work, perfect internal control mechanism, strengthening thecost control, optimize enterprise resource integration, ensure implementation of strategic goals,improve comprehensive management level, and has strong reference value and significance.