| Comprehensive budget management is a scientific and reliable enterprise management tools that originated from western countries. It has been actively introduced into our country’s enterprise management mode and a part of the enterprises make full use of comprehensive budget management reasonably and achieve good results. But, for most Chinese companies, the comprehensive budget management is still a new field, many enterprises have some mistakes on the understanding and application. Since re- form and opening up, the reform of state-owned enterprises has also undergone a few times to adapt to the development of market economy, although the part of the state-owned enterprises have implemented comprehensive budget management and achieved good results, there are still some effect is not ideal and even no establishment of comprehensive budget management system.So, the research of this article is based on the analysis of state-owned enterprises to implement the widespread problems of budget management and focus on how to improve the budget management enforcement. Finally put forward effective ways to implement the budget management countermeasures briefly. In this study, state-owned enterprises are actively introduce comprehensive budget management mode to improve enterprise management level and realize self value now. Compared with the normal enterprises, state-owned enterprises show the property rights, political and organizational structure characteristic. Due to the characteristics will effective implementation of the budget management of state-owned enterprises have a profound impact. By analyzing a state-owned enterprise’s budget management execution problems to find effective execution to improve budget. The last part is after the countermeasures related to improve the budget execution. Through this study, in recent years, one of the most lack of effective is the implementation of the budget management. If the state-owned enterprises pay more attention to implement the budget management mode, they will greatly enhance the feasibility of the budget implementation, and also can important significance of the enterprise’s development. |