Research On Comprehensive Budget Management

This paper on the background of the practice of comprehensive budget management inwhich author engaged, discusses the comprehensive budget management method, studiesrelated issues such as the theoretical basis of the comprehensive budget management、generation and development history、preparation method and content、institutional settingsand functions, and taking GW company as a case, analyzes the practice of enterprisecomprehensive budget management and its practical results.The paper is divided into seven chapters: the first chapter is the introduction, whichmainly discusses the comprehensive budget management research background and researchsignificance, comprehensive budget management in China has certain development, butmanyenterprises still do not pay attention to the budget management and they can not enjoythe dividends of budget management, this chapter also expounds research methods, theframework, contents related to this paper;The second chapter studies comprehensive budgetmanagement development course and the present situation and states related literature athome and abroad in detail, this chapter is the research base for following chapters, as longas the enterprises comprehensively、fully understand the development course of thecomprehensive budget management and the problems in the process, the modernenterprises can find the suitable comprehensive budget management methods；The thirdchapter states the comprehensive budget management concept、characteristic、function andthe scope application of a variety of comprehensive budget management mode andadvantages and disadvantages in detail, finally concludes that the enterprise should choosethe comprehensive budget management mode based on their own strength and the internaland external environment,the choice of budget management mode should adapt to the stageof the enterprise development needs, as long as budget management adapt to the actualsituation of the enterprise, it can play a maximum role of budget management to a greatextent, otherwise it is formal.The fourth chapter focuses on the problems of Chineseenterprises using the comprehensive budget management, analyses the reasons for theformation of these problems. The fifth chapter concludes the basic train of thought to solvethe problems,budget management derives from foreign countries, the time when Chineseenterprises bring into budget management time is shorter, and because of special nationalconditions of China, it is normal that many problems appear during its development,analyzing the reasons deeply, finding out the ways to solve problems are the priority of thepresent budget management research.The sixth chapter introduces the implementation ofthe existing budget management mode and improvement of GW.Firstly introducing thebasic situation of GW and existing budget implementation and analyzing the existingproblems in the execution of budget,combining with the future development planning of enterprise, analyzing optimal budget management mode for GW. And then states in detail2014annual comprehensive budget of GW,including budget preparation, execution,adjustment, evaluation;Introducing the advantages of using the balanced scorecard to thebudget examination, the balanced scorecard is using its unique to combine financial andnon-financial indicators of the budget management and enterprise strategic target,extending the traditional budget management procedures and methods；Finally, bringinginto the concept of comprehensive budget audit, budget audit in China has certaindevelopment, but it is only used in the administrative institutions of the financial project,enterprises rarely use budget auditing to review their own budget.Introduction of budgetaudit can have a full range of evaluation of the comprehensive budget by external expertsknowledge and experience, to avoid the situation of the "Those closely involved cannot seeclearly "; The seventh chapter summarizes the research results of this paper.The sixthchapter summarizes the research results of this paper.In this paper, the research conclusion is derived from the practice, and also to guidethe practice; Meanwhile,the research system of this paper is beneficial to improve theenterprise’s financial management and control system, expand the way of financialmanagement ideas.