| At present,China’s economy is in the new situation,structural adjustment has brought new challenges to the market environment,enterprises should make the advantage position in the fierce competition in the market,the need to constantly improve and perfect the management level and the concept and application of comprehensive budget management under the environment of ERP has a relatively large impact on the daily operation in the development of enterprises,it relates to the whole enterprise production and management process,make early planning and forecasting in the process of everyday business,has important significance for enterprises to improve the overall operation and management level.In April 2002,the Ministry of Finance issued "guidance on the enterprises budget management"(hereinafter referred to opinion),"opinions" pointed out that the release is intended to encourage enterprises to establish and perfect the internal restraint mechanism,to further standardize the financial management behavior of enterprises,on the preparation of the budget form and basis,procedures and methods,the implementation of the budget and control the budget adjustment and budget analysis and assessment of five aspects are described.In 2010,the Ministry of Finance issued the "enterprise internal control application guide No.fifteenth comprehensive budget",focusing on the concept of a comprehensive budget is described.In 2011,the SASAC issued the circular on further deepening the comprehensive budget management of central enterprises,and strengthened the application of comprehensive budget management in central enterprises.ERP is widely used for the enterprise to provide a solid technical foundation for comprehensive budget management,help to optimize the quality of comprehensive budget management,the ERP system is helpful for enterprises to optimize the allocation of resources,to help enterprises achieve budget target and strategy of the company.Firstly,the connotation and characteristics of comprehensive budget management and ERP system are expounded,and the management thought of ERP system are summarized,and based on the above analysis of the relationship between the two is discussed;secondly,the M electric power company as an example to analyze the current situation of the comprehensive budget management,focus on the application of ERP system in M electric power company in the comprehensive budget management,and analyzes the advantages and existing problems of the M electric power company under ERP system,then analyzes the reasons for the existingproblems;finally,put forward the recommendations to improve the comprehensive budget management of M electric power company. |
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