The Research On The Refinement Budget Management Mode Of The BQL Company

Resolving the issues of budget management, which are caused by the complexity of enterprise groups, has gradually become a focus for both management scholars and enterprise practitioner. At present,many large and medium-sized enterprises in China have established a comprehensive budget management system. BQL group is one of those put the systems into action earlier. BQL group has been implementing comprehensive budget management since 2003. It has set up budget system in its 13 subsidiaries, and it has also obtained certain results through a lot of practice as well. But in the concrete practice, the budget management is relatively extensive restricted by some factors. It surely affected the efficiency of the budget management.This article selects BQL group as the research object, study its budget management,hopefully the summarization of the research results can provide certain realistic guiding significance for the budget management of some China modern enterprises. The research of this article is based on the comprehensive budget management situation of BQL enterprise group, combined with the advanced budget management concept and practical experience,analyzes the vulgar budget targets in the budget management mode with the long-term strategy,budgeting based on insufficient material and inadequate execution, not detailed budget analysis and imperfect budget evaluation and so on. Put forward the improvement ideas of the concept of good management into the overall budget management system, and further puts forward the refinement budget management mode, i.e., according to the budget process management perspective, seize the budget target, budget preparation, budget execution, budget analysis, budget examine key links such as fine management. At the same time,the article also introduces the innovation in the enterprise risk management in the budget management application, finally point out the optimization direction of budget management.