Research On Behavior Problems In Comprehensive Budget Management

As the saying goes, “Everything is pre-legislation, while not pre-waste”. Follow the pace of economic development, an important mode of management budget as an early plan management mode has become an indispensable modern enterprise. The new management mode of all-around, whole process, full participation, to plan, coordinate, control, motivation, evaluation and other management activities to control the entire process, in order to more rational integration of enterprise resource allocation, enhance the operational efficiency of enterprises and promote enterprise development. As the famous American management expert David ? Olivier pointed out: the overall budget management is one of the key issues of management control methods to all of the few able to organize a system of integration among at will past afterwards management It will be to advance prediction, control and final analysis, avoid enterprises situation.China Post Posts sub-camp practice since 1998, which separated from government and com pletely out of state support from 2002. China Post completely transit to independent, self-financi ng enterprises. As a new transition state-owned enterprise, the company must adopt the mismana gement and concepts which could adapt to the economic environment and enhance the profitabili ty and risk-resisting ability. The comprehensive budget management is the best way for this.At present comprehensive budget management researches traditional service state-owned en terprises still relatively uncommon, and I had the honor at the municipal offices and establishme nts are engaged in budget management based on the daily work of confronting. This paper captures the characteristics of the planned economic system postal enterprises have yet to get rid of the produce to the overall budget management theory as the focus, and then combined with th e actual situation of the municipal budget management subsidiaries conduct research and analysi s, the preparation of the budget for the Y company, implementation and evaluation process subo rdinate managers exposed for their own interests, the use of internal information asymmetry bet ween them, the ability to create budgetary slack to conceal the true phenomenon, the effect of the implementation of the budget unsatisfactory evaluation, implementation failed to be a true reflec tion and so on, put forward the corresponding improvement measures and methods.