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Abstract
Changing market intensified competition among enterprises, the extensive application of high technology has brought to a new economic risks. To survive and develop on the need to strengthen enterprise management and improve the economic efficiency of enterprises, the core of enterprise group management to achieve the overall objective would unite all staff. The so-called integration. The implementation of a comprehensive budget management is an effective way to achieve integration group. Comprehensive budget management is different from simple budgeting, it is corporate policy objectives and resource allocation in the budget way to quantify, and make a reality of management activities within the enterprise or the general term for the process.
Comprehensive budget management has become an essential business management tool. The enterprise management incentives play goal, process control and the important role of an effective reward and punishment. Implementation of a comprehensive budget management is not only a management innovation, more enterprises to improve the corporate governance structure of the expression. Oil and gas companies in a special industry, also played a leading role in China's economic development as a business, it should strengthen the management and attention to oil and gas enterprise-wide budgeting System.
Keywords Oil companies￡?Total budge￡?System design

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Contents
Abstract ￠?
Abstract ￠ò
Chapter 1 Company Profile 1
1.1Natural conditions the company 1
1.2Companies operating conditions 2
Chapter2 The choice of enterprise budget approach 3
2.1 Budget approach and the appicability of the type 3
2.1.1 Fixed budget and Applicability 3
2.1.2 Flexible budget and Applicability 4
2.1.3 Incremental budget and Applicability 5
2.1.4 Zero_based budget and Applicability 5
2.1.5 Regular budget and Applicability 6
2.1.6 Rolling budget and Applicability 7
2.2 The choice of enterprise budget approach 7
Chapter 3 General comprehensive budgeting system 9
3.1 Comprehensive budgeting purposes 9
3.2 Budget schesule 10
3.3 Budget Management System 10
3.3.1 Budget Organization 11
3.3.2 Contents of the budget 11
Chapter 4 Daqing Oil budgeting nine Plant Programming 14
4.1 Principles and basis for budgeting 14
4.2 Budgeting process 15
Chapter 5 Budget approval and implementation of system design 17
5.1 Budget reciew and approval 17
5.2 Implementation of the budget 17
5.3 Budget monitoring 17
Chapter 6 Budget analysis and appraisal system 18
6.1 Budget analysis 18
6.2 Budget adjustments 19
6.3 Budget assessment 20
6.3.1 Assessment of the organization and content 20
6.3.2 Assessment principles and procedures 20
Nine plant in Daqing oil production Total budget management system 22
Conclusion 31
Thanks 32
References 33