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Comprehensive budget management is an important means to strengthen internal management , it is for enterprises to achieve internal control , improve the overall management level to provide a good foundation . In recent years, along with China 's rapid economic development , budget management as a successful management model, is being more and more domestic enterprises to learn and use . At present, the implementation of a comprehensive budget management process , there are still a variety of problems , how to further improve the comprehensive budget management system to improve the quality of budget management , the question worth exploring. In this paper, C communication companies, for example , a division of state-owned enterprises to explore the overall budget management , and in 2010 during the preparation of the annual budget as an example, analysis of the current implementation of a comprehensive budget management method is reasonable to explore improvements . The article first briefly introduces the connotation of a comprehensive budget management , evolution, function, model , procedures and methods , organizational system , circulatory system, and so on. Subsequently , the article focuses on the C communications companies overall budget management situations were introduced ( including budget management, general principles , budget management system and organizational security system, management and control model, management dimension , annual budget preparation, budget decomposition budget daily management, etc. ) . Then, in the C communications company introduced the budget management status , based on the analysis of the problems in the current system and inadequacies. Finally, C communication company's current situation , the overall budget for the C communications company management problems , the budget proposes to strengthen budget analysis and assessment, in order to help companies solve the current overall budget management problems , the company's overall budget management system optimize and improve and enhance the company's operating management level, improve the company's internal management, thus increasing the company's economic efficiency.
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