The Research About The Comprehensive Budget Management Of State-owned Enterprises

As the main line of modern enterprise financial control system,budget control system is an important part of enterprise management control system and plays a very important role in modern enterprise financial management.However,there are many problems in the practical application of budget control in enterprises,which need further research and improvement in order to play a greater role in practice.At the same time,as a socialist market economy country,China’s state-owned economy occupies the dominant position in the market economy,but China’s state-owned enterprises have a short time to carry out comprehensive budget management,and due to the particularity of China’s national conditions,there are few experiences and models to learn from.The special position in the economic development of our country on the other hand,manufacturing,and manufacturing enterprise budget control system itself has the typical significance,this article by modeling a state ownership enterprise as the breakthrough point to the problems of enterprise budget control system were discussed,and the corresponding improvement framework,so that the practical and effective service for the enterprise the management decisions.This article first with the help of a comprehensive budget management thoughts and decision theory of enterprise management decision of comprehensive budget control system involved in the problem carried on the detailed elaboration,this paper introduces the important position of manufacturing industry in our country’s economy and the application of comprehensive budget management thought important role in enterprise management decision making,analyzes the traditional manufacturing enterprise management decision-making and the composition of the comprehensive budget control system and its inherent in the system.Secondly,the present situation of comprehensive budget control system in manufacturing industry is analyzed in detail.This paper analyzes and discusses the problems existing in the comprehensive budget control system from the aspects of budget preparation,budget execution and control,budget analysis and evaluation and their causes and the inadaptability of the existing budget control system under the new situation.Finally,the problems and causes of the existing comprehensive budget control system for enterprise operation decision-making are analyzed.The rational index weights are divided by the balanced scorecard method,the literature method and theanalytic hierarchy process.