The Research On Group Entprise Comprehehensive Budget Management Based On Risk Orientation

A high effective operation is the guarantee for achieving the profit maximization goalfor every company. Therefore, finding out the basic way to make company under a higheffective operation circumstance has become the difficulties which companies are facing.With the market becoming more and more complicated, companies find themselves areputted in a station where controlling become much harder. To solve this problem, managersare looking for some new and effective management tools and technology to help them tomeet their needs. Budget system has borne in this background, and it is considered a kindof effective management tools.Budget has been through a fast development after the accounting theories wereintroduced in China, the application of this theories are took in many companies wherethey were been used to help to improve manage ability and level. However the outcome ofthis application didn’t satisfy manager. The main reason is because that the understandingof this system stays in a superficial stage which result a lot of companied problem. Theresulted problems together with difficulties which exist before make companies suffer a lot,and still can’t find a way out. The budget system not only cost much, but also makes thingsworse. So we can learn from that the still a big gulf between west countries and China inthe research of this filed. The domestic research is still at a very beginning stage, asystematic and complete theory still on the way. In this circumstance, I combine their ownexperience and practical examples in the budget management of the building and thespecific mode of operation under our risk-oriented group enterprise budget managementsystem， launched a study，pointed out that the possibility of establishing budgetmanagement assurance system，the ability to use scientific method budgeting， control andevaluation of budget management is the key to effective implementation.