Research On Budget Management On Haidian District Post Office

As a management system and control method, budget management plays a vital role in the modern enterprise management, in particular in the internal control and management of the parent company and subsidiary. It is a integrated management system which involving the whole process, all aspects and all the employee, it is the management and control tools which can also realize the rational allocation of resources; it is a new management philosophy with the control and binding capability.Under the circumstance of reform and opening up and in the process of economic globalization, in order to meet the requirement of the market, as a state owned company with a history of a hundred years, from carrying out diversification to formally implement the corporate operation, China Post is faced to the times and market challenges. In the process of development, like other state-owned large and medium-sized enterprises, China Post, has gradually established a budget management system, through which has realized the internal control and management to the parent company and subsidiaries. This article take Haidian District Post Office, which is a subsidiary of China Post Group Corporation and is taken over by Beijing Post Company, as an object of study, through surveys, interviews, case analysis and qualitative and quantitative methods, comprehensively analyses the situation of overall budget management of the enterprise and the problems of the overall budget management involving lack of awareness by the employees, unreasonable budget targets making, ineffective control during some aspects of the budget execution process, as well as ineffective of budget and bonus evaluation. To solve these problems, the author, by careful study of the scientific budget management theory, by drawing on the successful experience in budget management of domestic and overseas enterprises, based on the reality of the enterprise, proposes a series of improvement measures including to strengthen the publicizing and communication of the budget management philosophy, to improve budgeting making, to improve the control power during the process of budget implementation and to make better appraisal system of the budget management. This article aims to establish the budget management system which is suitable for the development of Haidian District Post Office through the relevant suggestion making and through the establishment of the system, to improve the management level and core competitiveness, also to promote the healthy and long-term development of Haidian District Post Office. At the same time, the establishment of the system will also play an practical and important role in the study of budget management to other postal offices as well as the whole system of China Post...