Analysis On The Overall Budget Management Of State - Owned Enterprises Guided By Strategic Choice

In recent years, the study of comprehensive budget management at home and abroad has been a certain development, many large and medium-sized enterprises in China are introduced and using the comprehensive budget management, although made some achievements, but the problem is also increasingly apparent. To further promote our country enterprise comprehensive budget management of relevant theoretical research and perfect, the author consider will be guided by the strategic choice of comprehensive budget management theory as the thesis research starting point, through the comprehensive budget management summary and analysis of existing theories, combined with the current situation of the development of related enterprises in our country, the strategy of fully integrated into the comprehensive budget management, and then build a complete strategic choice oriented comprehensive budget management, to facilitate the development of our country state-owned enterprise comprehensive budget management system and perfect.At first, this paper aimed at today’s domestic and foreign about the comprehensive budget management and the strategic academic theory and the related results for carding and review, combined with the actual enterprise at present, it is concluded this paper is of important theoretical and practical significance. Then on the basis of the comprehensive budget management and the strategic concept were summarized, including comprehensive budget management theory, the basic concepts related to strategic choice, clear the connection between the two, and so on. For the comprehensive budget management in current enterprise especially state-owned enterprises, found the understanding of the comprehensive budget management and use problems, need to improve and perfect. This paper proposes to build a choice for enterprise, and detailed introduction and analysis of it. Main contents include:overall budget management cycle system, comprehensive budget management organization system, comprehensive budget management method, regulation and management performance evaluation. This article takes the Z enterprise comprehensive budget management status aiming at the existing problem of the Z enterprise comprehensive budget management. Finally this article’s conclusion.