| At the end of the 19 th century,comprehensive budget management began to be applied,and achieved good results.Overall budget management has been recognized worldwide as an advanced modern enterprise management method,and many companies have adopted it as the basis for business management and performance evaluation.All large and medium-sized enterprises in economically developed countries and regions are implementing comprehensive budget management.Overall budget management is a systematic,strategic and normative,is currently accepted by the successful operation and management model.With the development and perfection of market economy,it is necessary to fully understand the connotation of overall budget management,scientifically design enterprise overall budget management framework and innovate management methods so as to realize greater value in budget management.In order to better adapt to and cope with the changing global economic situation,and the international energy business management model,in recent years,the oil will be the overall budget management system construction importance to a higher position.Kunlun Energy,as the Hong Kong-listed subsidiary of PetroChina,is an important component of PetroChina’s overseas market and an important part of the Group’s profits,gathering the frontiers of market information and risk.Kunlun energy how to do a comprehensive budget management,the entire CNPC’s strategic objectives have a greater impact.By the international crude oil price volatility,external constraints and obstacles and many other unfavorable factors,Kunlun energy profit growth rate slowed down,gradually weakening the external advantages of enterprises.To achieve sustainable and stable development of Kunlun energy,we must strengthen the budget management,cost reduction efficiency will become an important issue for enterprise development strategy.The purpose of this paper is to A,the Kunlun energy’s subsidiary,budget management research object,using the basic theory of comprehensive budget,combined with the experience of domestic and foreign large enterprises,system analysis A company budget management status and existing problems,and to A company for comprehensive evaluation ofthe capacity based on the proposed strategy for promoting the comprehensive budget management in A company.At the end of the paper,suggestions on comprehensive budget management of company A to improve,gradually improve the overall budget management of company A,in order to ensure the implementation of enterprise strategy,to reduce the overall cost of company business,control the management risk of the company,enhance the core competitiveness of the company.By drawing on and absorbing the western enterprise budget management system,combining with the characteristics of Chinese enterprises,this paper establishes a comprehensive budget management system which is suitable for China’s national conditions.At the same time through the study of this paper,basic content of comprehensive budget management covers the for appropriate comb,in order to make the comprehensive budget management in theory more perfect,system integrity,adapt to the practical application of Chinese enterprises. |