| Abstract:Comprehensive budget management is a scientific management system of the modern enterprise. It gets a comprehensive reflection in the number of enterprises in the form of a certain period in the future production and business activities. It helps optimize the allocation of resources,to achieve the strategic objectives of the enterprise management. In China, many enterprises learn from the successful experience of budget management from western countries overall. It helps improve the management level of enterprises, refine internal controls and enhance the comprehensive competitiveness of enterprises. However, there are still many problems during the prject. Firstly, the essay referens a large number of documents, attributes the research status. Secondly, make C’s comprehensive budget management for the study. Analysise the background、model and status quo of it’s budget management in-depth. Then point out the problems, for example misunderstanding of a comprehensive budget management still existes, lackes of effective organizational system support, inadequate control of the overall budget, misses budget management performance evaluation system, lacks of efficient budget management information tools and other issues. Then, draw on the mature and comprehensive budget management theory on the basis of practical experiences, propose the development of a sound management structure of the overall budget, process optimization of the overall approach and control system optimization, optimization of budget information system and the establishment of a comprehensive budget management performance evaluation system improvements. Finally, give suggestions from the construction of the system of internal control culture, about enhancing the training of all participants in a timely manner, strengthening the budget information system audit and supervising the implementation of this four areas further safeguarded so that the comprehensive budget management of C effectively implementes. |
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