Study On The Application Of Comprehensive Budget Management For State-owned Construction Enterprises

With the changing market environment,enterprises face more and more uncertain factors,competitors constantly emerge,a variety of alternatives emerge,this challenges the development of enterprises and inevitably leads to the change of management thinking.Entering into the mid 1990 s,as a method of management accounting,integrated budget management has developed from the original planning,coordinated production to the management and control system of comprehensive implementation of control,incentive and evaluation.This paper focuses on the problems existing in the aspect of the overall budget appraisal and the improvement measures of the Southern company.First,it introduces the organization of overall budget management,then it explains the structure and process of overall budget management,finally it expounds the assessment of overall budget management,and points out the problems in the evaluation system through the analysis of three parts.In this paper,the methods of literature research,theory and practice are used.In the course of the research,the author collected,read,analyzed and summarized the relevant literature on the overall budget management and the overall budget appraisal,and concluded the new arguments.Based on my own work experience,the author analyzes the overall budget management of the Southern company and puts forward practicable suggestions.Through the continuous improvement of the comprehensive budget appraisal system,the implementation of enterprise objectives,will be comprehensive.