Research on the application of comprehensive budget management in China based on operation: Problems and countermeasures

As an advanced management mode with budget as an instrument, comprehensive budget management is widely applied abroad. However, its application in China is faced with many problems, and its further application is thus greatly hindered. As a new method of cost management, operation management is formed based on operation cost and its key lies in operation analysis. Comprehensive budget management based on operation refers to apply operation management in the whole process of comprehensive budget management. The authors firstly probe into the problems presented with the application of comprehensive budget management in China and concerned causes as well, and then analyze corresponding countermeasures including the establishment of comprehensive budget management frame based on operation and guarantee mechanism necessary for the effective implementation of comprehensive budget management.