Comprehensive Budget Management Research

Budget management has always been an open theoretical system from creation to development up to now, on the basis of constantly absorbing advanced management ideas and methods continuous improvement, ongoing updates. Market economic system of socialism with Chinese characteristics has been basically established, but it is still in continuous improvement phase, resulting in a more complex environment of the market economy. In unpredictable market conditions, how to strengthen the management and thus respond to changes in the external environment has become increasingly critical to enterprises. Comprehensive budget management as one of the important tools of modern enterprise management, with institutional, strategic, comprehensive characteristics, has a series of other management tools which can not be replaced. Many companies have recognized that it is a quantitative means of management control, through the comprehensive budget management, enterprise management style gradually shifts from the extensive to the intensive way. Comprehensive budget management has played a role to promote the development of enterprises, which can not be ignored, so most domestic enterprise managers, according to the specific circumstances of the enterprise, to apply it. Practice has proved that the comprehensive budget management has achieved good results in business management; budget management has become a burgeoning topic.With the market environment, the theory of management techniques and external policy changing, to guide and regulate business to strengthen risk management and control for the various aspects of the comprehensive budget management, and promote the comprehensive budget management to play an active role in the development of the strategic process, according to the "Enterprise Internal Control Practice Note No.15-comprehensive budget" Ministry of Finance and other departments Commission relevant requirements, China Aerospace Science and Technology Corporation actively promotes the comprehensive budget management system, and constantly improves the level of the budget management of the entire Group. In this process, the scope and content of the comprehensive budget management will also be given to the new features.This paper in-depth study of the comprehensive budget management from theoretical research and case studies, in accordance with the logic that theory in practice, practice abstracts theory and further application practice to expand. First of all, this article starts from the origin and development of the concept of comprehensive budget management theory, in-depth studies of the course of development of the comprehensive budget management theory, summarizes the research results and practice problems of the domestic and the foreign scholars on the comprehensive budget management, so as to reveal the nature of it. Secondly, this paper analyzes the situation of the comprehensive budget management of central enterprises, especially China Aerospace Science and Technology Corporation, and takes comprehensive budget management of the Sichuan Academy of Aerospace Technology as the sample, summarizing the main problem, as well as experience of aerospace enterprises comprehensive budget management. Then it selects three typical enterprises,the Baosteel Group, China Mobile Communications Corporation and Sony (China) Co. Ltd., as the case can be compared, analyzing the implementation of comprehensive budget management experience, and summing up the key elements of it. Then it explores how to establish a scientific comprehensive budget management system. Finally, this paper sets out five basic models of the comprehensive budget management system: organization, content, system, processes and budget information system. And proposes strategies and measures to the aerospace enterprise comprehensive budget management problems, which has an important practical significance to standardize and enhance the management level of the comprehensive budget of the Aerospace Science and Technology Group.